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...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Refund claim - Reduction in price subsequently resulting in payment of duty in excess - Can refund be claimed without opting of provisional assessment? - Time limitation - Despite clear evidence of overpayment, the refund claim was dismissed solely on the grounds of time bar, as it was filed beyond the one-year limit prescribed by Section 11B of the CEA. The tribunal analyzed the statutory provisions and rejected the appellant's argument that the use of "may" in Section 11B implied discretionary filing within the one-year timeframe. Without precedent supporting the appellant's stance, the tribunal upheld the decision of the lower authorities, affirming the dismissal of the appeal.
Refund claim - Reduction in price subsequently resulting in payment of duty in excess - Can refund be claimed without opting of provisional assessment? - Time limitation - Despite clear evidence of overpayment, the refund claim was dismissed solely on the grounds of time bar, as it was filed beyond the one-year limit prescribed by Section 11B of the CEA. The tribunal analyzed the statutory provisions and rejected the appellant's argument that the use of "may" in Section 11B implied discretionary filing within the one-year timeframe. Without precedent supporting the appellant's stance, the tribunal upheld the decision of the lower authorities, affirming the dismissal of the appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
