Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Page of 4817
Press 'Enter' after typing page number.
721 to 740 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
