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Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Parts of railway diesel locomotive classified under CETH 86079100. Allegation of wilful misclassification and intent to evade duty untenable. Misclassification not equated with misdeclaration. Bona fide adoption of classification by importer permissible as manufacturers not expected to be fully conversant with tariff schedules. Extended period of limitation and penalties set aside. Appeal allowed.
Parts of railway diesel locomotive classified under CETH 86079100. Allegation of wilful misclassification and intent to evade duty untenable. Misclassification not equated with misdeclaration. Bona fide adoption of classification by importer permissible as manufacturers not expected to be fully conversant with tariff schedules. Extended period of limitation and penalties set aside. Appeal allowed.
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TaxTMI 
TaxTMI 
