Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Classification turns on the functional capability of facsimile machines to connect to an Automatic Data Processing machine or network; the Department bears the burden of adducing technical evidence to support an adverse tariff entry and failed to do so, so the importer's classification under CTH 8443 3260 was accepted. An adverse departmental circular cannot be given retrospective effect when it operates against an importer; prospective application was required. Where classification is a bona fide interpretation without suppression or willful misstatement, extended limitation and penalty are not sustainable, and the demand and penalty were set aside.
Classification turns on the functional capability of facsimile machines to connect to an Automatic Data Processing machine or network; the Department bears the burden of adducing technical evidence to support an adverse tariff entry and failed to do so, so the importer's classification under CTH 8443 3260 was accepted. An adverse departmental circular cannot be given retrospective effect when it operates against an importer; prospective application was required. Where classification is a bona fide interpretation without suppression or willful misstatement, extended limitation and penalty are not sustainable, and the demand and penalty were set aside.
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