Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Classification of imported lauric acid and entitlement to concessional duty under the relevant customs notification was contested; review under the reassessment provision permits Revenue to examine short levy and correctness of classification, with burden of proof on the importer. The imported lauric acid was not held to fall within the claimed chapter sub-heading and thus did not qualify for the claimed concessional exemption; reliance on coordinate precedent supported that classification denial. Consequently, the impugned orders sustaining differential duty were upheld and the appeals dismissed.
Classification of imported lauric acid and entitlement to concessional duty under the relevant customs notification was contested; review under the reassessment provision permits Revenue to examine short levy and correctness of classification, with burden of proof on the importer. The imported lauric acid was not held to fall within the claimed chapter sub-heading and thus did not qualify for the claimed concessional exemption; reliance on coordinate precedent supported that classification denial. Consequently, the impugned orders sustaining differential duty were upheld and the appeals dismissed.
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