Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Lip seals, being predominantly made of vulcanised rubber, were held classifiable under heading 4016 rather than as motor vehicle parts under Chapter 87, because Section Note 2(a) to Section XVII excludes such rubber articles from Chapter 87. The extended limitation period was rejected because a dispute over tariff classification, without collusion, wilful misstatement or suppression with intent to evade duty, does not satisfy section 28(4); the related penalty under section 114A was also set aside. Valuation, and the classifications of the heater and CAM, were remanded to the Commissioner for fresh consideration after verification of freight certificates and the appellant's explanation of use.
Lip seals, being predominantly made of vulcanised rubber, were held classifiable under heading 4016 rather than as motor vehicle parts under Chapter 87, because Section Note 2(a) to Section XVII excludes such rubber articles from Chapter 87. The extended limitation period was rejected because a dispute over tariff classification, without collusion, wilful misstatement or suppression with intent to evade duty, does not satisfy section 28(4); the related penalty under section 114A was also set aside. Valuation, and the classifications of the heater and CAM, were remanded to the Commissioner for fresh consideration after verification of freight certificates and the appellant's explanation of use.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
