Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
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Exchange of information under bilateral tax treaties was interpreted to require applicability to information relating to fiscal years beginning after the protocol's specified date, so the IndiaSwiss Article 26 applies only to fiscal years commencing after 01.04.2011 and the IndiaHong Kong Protocol clause 5(c) permits information only for fiscal years or taxable events after 30.11.2018 (effectively FY 2019-20/AY 2020-21). Consequently, a revenue authority could not compel information for the Assessment Year 2017-18, the reference to the Foreign Tax and Tax Research Division was held improper, and the assessing officer cannot claim the one-year extension of limitation under the explanation to the Income Tax Act.
Exchange of information under bilateral tax treaties was interpreted to require applicability to information relating to fiscal years beginning after the protocol's specified date, so the IndiaSwiss Article 26 applies only to fiscal years commencing after 01.04.2011 and the IndiaHong Kong Protocol clause 5(c) permits information only for fiscal years or taxable events after 30.11.2018 (effectively FY 2019-20/AY 2020-21). Consequently, a revenue authority could not compel information for the Assessment Year 2017-18, the reference to the Foreign Tax and Tax Research Division was held improper, and the assessing officer cannot claim the one-year extension of limitation under the explanation to the Income Tax Act.
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