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Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
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Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Imported goods declared as apatite calcium phosphate were held classifiable under CTI 2835 26 90, because Chapter 25 covers only natural products in crude form or products processed merely mechanically or physically, while the evidence showed calcination and chemical additions. Documentary material, including supplier emails and the importer's own conduct in seeking removal of calcination references, established deliberate misdescription; the differential duty with interest was therefore upheld. Since the goods did not match the Bills of Entry, confiscation under section 111(m) and redemption fine were sustained. Intentional misclassification to evade duty attracted penalty under section 114A, and the penalties on the director and manager were also upheld for manipulating and assisting in false customs documentation.
Imported goods declared as apatite calcium phosphate were held classifiable under CTI 2835 26 90, because Chapter 25 covers only natural products in crude form or products processed merely mechanically or physically, while the evidence showed calcination and chemical additions. Documentary material, including supplier emails and the importer's own conduct in seeking removal of calcination references, established deliberate misdescription; the differential duty with interest was therefore upheld. Since the goods did not match the Bills of Entry, confiscation under section 111(m) and redemption fine were sustained. Intentional misclassification to evade duty attracted penalty under section 114A, and the penalties on the director and manager were also upheld for manipulating and assisting in false customs documentation.
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