Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Page of 4809
Press 'Enter' after typing page number.
981 to 1000 of 96177 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Statements of key witnesses could not be relied upon where cross-examination was not permitted, especially in light of the High Court's direction that such statements would be unusable without cross-examination. The Tribunal also noted that the certificates of origin issued by the overseas authorities remained valid and had not been cancelled, so the Revenue's allegation that they were improper was unsupported. Following its earlier decision on identical facts, the Tribunal found no infirmity in dropping the proceedings and dismissed the Revenue's appeals.
Statements of key witnesses could not be relied upon where cross-examination was not permitted, especially in light of the High Court's direction that such statements would be unusable without cross-examination. The Tribunal also noted that the certificates of origin issued by the overseas authorities remained valid and had not been cancelled, so the Revenue's allegation that they were improper was unsupported. Following its earlier decision on identical facts, the Tribunal found no infirmity in dropping the proceedings and dismissed the Revenue's appeals.
Note: It is a system-generated summary and is for quick reference only.