TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The primary issue was whether importers claiming exemption under Notifications 85/2004 and 101/2004 (COO/Early Harvest) met the burden of proof for local value addition in gold jewellery; the Tribunal held that, consistent with precedent and Section 123 CA, 1962, the onus shifts to the importer to substantiate entitlement and adverse inferences may follow if evidence is lacking - outcome: importer bears burden. A related issue was breach of natural justice from withheld foreign-authority communications and documents; because this defect is curable, the matter is remanded for de novo adjudication after producing the cited documents and any response from the designated Thai authority - remand ordered. - CESTAT
TaxTMI 
TaxTMI 
