Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Roasted areca nuts were held not classifiable as "roasted" because the claimed moisture content of 10-15% aligned with the benchmark treating such goods as "raw areca nut," with customs to verify by testing at import; consequently, the requested roasted-areca classification under the proposed tariff entry was denied. Oven-roasted cashew nuts were held specifically covered by the relevant tariff item and classified accordingly, while oven-roasted almond and pista nuts were held classifiable as "other roasted nuts and seeds" under the corresponding tariff item. Preferential BCD under the cited notifications was held available only upon satisfactory proof of origin under the applicable rules of origin and CAROTAR, 2020. - AAR
Roasted areca nuts were held not classifiable as "roasted" because the claimed moisture content of 10-15% aligned with the benchmark treating such goods as "raw areca nut," with customs to verify by testing at import; consequently, the requested roasted-areca classification under the proposed tariff entry was denied. Oven-roasted cashew nuts were held specifically covered by the relevant tariff item and classified accordingly, while oven-roasted almond and pista nuts were held classifiable as "other roasted nuts and seeds" under the corresponding tariff item. Preferential BCD under the cited notifications was held available only upon satisfactory proof of origin under the applicable rules of origin and CAROTAR, 2020. - AAR
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TaxTMI 
TaxTMI 
