Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
The Appellate Tribunal addressed the issue of classifying imported Zinc as unwrought/unrefined under a specific customs tariff heading. The Tribunal rejected the demand for differential duty based on theoretical transaction value, citing lack of evidence supporting the goods being Zinc Dross. The Revenue's attempt to raise a new classification question was deemed inadmissible due to prior concession. The Tribunal upheld the lower authority's decision, stating the Revenue's grounds were not valid. The Tribunal dismissed the Revenue's appeal, finding no errors in the Commissioner's order.
The Appellate Tribunal addressed the issue of classifying imported Zinc as unwrought/unrefined under a specific customs tariff heading. The Tribunal rejected the demand for differential duty based on theoretical transaction value, citing lack of evidence supporting the goods being Zinc Dross. The Revenue's attempt to raise a new classification question was deemed inadmissible due to prior concession. The Tribunal upheld the lower authority's decision, stating the Revenue's grounds were not valid. The Tribunal dismissed the Revenue's appeal, finding no errors in the Commissioner's order.
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TaxTMI 
TaxTMI 
