Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Denial of SAFTA preferential treatment arose from questions...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefit
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Denial of SAFTA preferential treatment arose from questions about authenticity and verification of a Country of Origin certificate and classification of imported crude soyabean oil. The Tribunal found the certificate was produced, not rejected as fake, and no conclusive adverse report was obtained from the issuing authority; applying the presumption of genuineness and relevant precedent, the appellant was held entitled to the benefit of Notification No. 99/2011. Consequently the impugned order denying exemption was set aside and the appeal allowed with consequential relief.
Denial of SAFTA preferential treatment arose from questions about authenticity and verification of a Country of Origin certificate and classification of imported crude soyabean oil. The Tribunal found the certificate was produced, not rejected as fake, and no conclusive adverse report was obtained from the issuing authority; applying the presumption of genuineness and relevant precedent, the appellant was held entitled to the benefit of Notification No. 99/2011. Consequently the impugned order denying exemption was set aside and the appeal allowed with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
