Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
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A ministerial certificate authorising import of a specified stainless steel grade is binding on other importers; where the Ministry has permitted import of that grade for one party, the same permission applies to others and precludes sustaining import restrictions. Customs identification of the consignment by the declared grade is dispositive for classification. Applying that ratio, the commentary concludes that challenges to redemption fine and personal penalty succeed where they rested solely on disallowing import of the certified grade, entitling affected importers to relief on those penalty aspects.
A ministerial certificate authorising import of a specified stainless steel grade is binding on other importers; where the Ministry has permitted import of that grade for one party, the same permission applies to others and precludes sustaining import restrictions. Customs identification of the consignment by the declared grade is dispositive for classification. Applying that ratio, the commentary concludes that challenges to redemption fine and personal penalty succeed where they rested solely on disallowing import of the certified grade, entitling affected importers to relief on those penalty aspects.
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