Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but deemed it insignificant to constitute intentional misdeclaration. Held that variation in quantity during transportation is normal, thus dismissing the allegation of misdeclaration. - Regarding the issue of Valuation: the tribunal concluded that the adjudicating authority failed to provide sufficient grounds for rejecting the transaction value and enhancing the value of the goods. Set aside the enhancement of value due to insufficient discussion and lack of evidence provided.
Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but deemed it insignificant to constitute intentional misdeclaration. Held that variation in quantity during transportation is normal, thus dismissing the allegation of misdeclaration. - Regarding the issue of Valuation: the tribunal concluded that the adjudicating authority failed to provide sufficient grounds for rejecting the transaction value and enhancing the value of the goods. Set aside the enhancement of value due to insufficient discussion and lack of evidence provided.
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