Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Classification of goods turned on technical composition and SAFTA eligibility; the tribunal applied precedent to hold that low nickel content (including around 1%) does not itself exclude SAFTA benefit and that the personal technical knowledge attributed to the Customs House Agent (CHA) was insufficient to establish culpability. On that basis the tribunal concluded the record does not support invocation of penalty under section 112(b) of the Customs Act and set aside the penalty, granting consequential relief.
Classification of goods turned on technical composition and SAFTA eligibility; the tribunal applied precedent to hold that low nickel content (including around 1%) does not itself exclude SAFTA benefit and that the personal technical knowledge attributed to the Customs House Agent (CHA) was insufficient to establish culpability. On that basis the tribunal concluded the record does not support invocation of penalty under section 112(b) of the Customs Act and set aside the penalty, granting consequential relief.
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