Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Where imported goods are supported by Certificates of Origin issued by the designated authority of the exporting country, any reasonable doubt about authenticity or origin particulars must be addressed through the retroactive verification mechanism under Rule 15 of Annexure B to the Interim Rules of Origin. If the importing authority questions the value addition shown in the certificate, it must seek verification from the issuing authority in Thailand rather than rely only on domestic statements or collected material. Because the prescribed verification procedure was not followed, the notice and the order denying preferential tariff concession were contrary to the Rules, and the exemption denial, consequential demands and penalties were set aside.
Where imported goods are supported by Certificates of Origin issued by the designated authority of the exporting country, any reasonable doubt about authenticity or origin particulars must be addressed through the retroactive verification mechanism under Rule 15 of Annexure B to the Interim Rules of Origin. If the importing authority questions the value addition shown in the certificate, it must seek verification from the issuing authority in Thailand rather than rely only on domestic statements or collected material. Because the prescribed verification procedure was not followed, the notice and the order denying preferential tariff concession were contrary to the Rules, and the exemption denial, consequential demands and penalties were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
