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Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Subsequent purchasers of imported vehicles were not liable for differential customs duty arising from alleged misdeclaration of the year of manufacture, because they were not involved in the importation and could not be treated as importers for recovery under customs law. A joint and several demand confirmed against importers and purchasers was therefore unsustainable, following the governing Supreme Court principle on the definition of importer and recovery of duty. The penalties imposed on the purchasers also failed because they were consequential to the unsustainable duty demand. The Tribunal set aside the impugned orders and granted consequential relief.
Subsequent purchasers of imported vehicles were not liable for differential customs duty arising from alleged misdeclaration of the year of manufacture, because they were not involved in the importation and could not be treated as importers for recovery under customs law. A joint and several demand confirmed against importers and purchasers was therefore unsustainable, following the governing Supreme Court principle on the definition of importer and recovery of duty. The penalties imposed on the purchasers also failed because they were consequential to the unsustainable duty demand. The Tribunal set aside the impugned orders and granted consequential relief.
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