Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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For second-hand machinery, customs valuation must follow the statutory sequence under the Valuation Rules and cannot rest on internet offers, broad market estimates, or unsupported tonnage methods. Where imported cranes were examined, assessed on chartered engineer certification, and no reliable evidence of a higher transaction value or legally admissible corroboration existed, the later redetermination of assessable value and differential duty failed. A time-bar also applied to consignments beyond five years under Section 28, so duty could not survive on those imports. Mere mismatch between declared invoice value and later revalued figures did not prove misdeclaration for confiscation or penalty under Section 111(m); redemption fine and penalties were set aside. The same unsustainable valuation basis could not support finalisation of provisional assessment under Section 18.
For second-hand machinery, customs valuation must follow the statutory sequence under the Valuation Rules and cannot rest on internet offers, broad market estimates, or unsupported tonnage methods. Where imported cranes were examined, assessed on chartered engineer certification, and no reliable evidence of a higher transaction value or legally admissible corroboration existed, the later redetermination of assessable value and differential duty failed. A time-bar also applied to consignments beyond five years under Section 28, so duty could not survive on those imports. Mere mismatch between declared invoice value and later revalued figures did not prove misdeclaration for confiscation or penalty under Section 111(m); redemption fine and penalties were set aside. The same unsustainable valuation basis could not support finalisation of provisional assessment under Section 18.
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