Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Levy of tax penalty was quashed because the penalty proceedings were founded on a legally defective, non specific show cause notice that merely alleged failure to comply with unspecified notices, preventing a proper opportunity to explain. The assessment that spawned the penalty was set aside and remitted for de novo assessment, and the penalty order relied on incorrect factual premises about compliance. On these procedural fairness grounds the Tribunal held the show cause notice invalid and deleted the penalty under the applicable penalty provision.
Levy of tax penalty was quashed because the penalty proceedings were founded on a legally defective, non specific show cause notice that merely alleged failure to comply with unspecified notices, preventing a proper opportunity to explain. The assessment that spawned the penalty was set aside and remitted for de novo assessment, and the penalty order relied on incorrect factual premises about compliance. On these procedural fairness grounds the Tribunal held the show cause notice invalid and deleted the penalty under the applicable penalty provision.
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