Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
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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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