Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Enhancement of the assessable value of imported old and used machines could not be sustained where the local Chartered Engineer certificate was issued without opening and examining the goods. The Tribunal noted that the goods had already been examined and released on the basis of the load port certificate furnished by the importer, while the later local certificate, used to finalise provisional assessment and raise differential duty, pre-dated the 100% examination and therefore lacked evidentiary validity. On that basis, the value enhancement was held legally unsustainable, and the consequential customs duty demand with interest was set aside.
Enhancement of the assessable value of imported old and used machines could not be sustained where the local Chartered Engineer certificate was issued without opening and examining the goods. The Tribunal noted that the goods had already been examined and released on the basis of the load port certificate furnished by the importer, while the later local certificate, used to finalise provisional assessment and raise differential duty, pre-dated the 100% examination and therefore lacked evidentiary validity. On that basis, the value enhancement was held legally unsustainable, and the consequential customs duty demand with interest was set aside.
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