Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities condit...
Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse cha...
Penalty for alleged aiding and abetting anti-dumping duty evasion through Malaysian re-routing of Chinese-origin PVC Flex Banner Sheets requires proof of the statutory conditions for liability. The certificates of origin were not verified with Malaysian authorities, and no admissible evidence established that they were false. Retracted statements were relied on without cross-examination, while no specific material proved the appellant's knowledge of or participation in the alleged contravention. On substantially identical allegations, the Tribunal set aside the penalty because the statutory ingredients for its imposition were not established.
Penalty for alleged aiding and abetting anti-dumping duty evasion through Malaysian re-routing of Chinese-origin PVC Flex Banner Sheets requires proof of the statutory conditions for liability. The certificates of origin were not verified with Malaysian authorities, and no admissible evidence established that they were false. Retracted statements were relied on without cross-examination, while no specific material proved the appellant's knowledge of or participation in the alleged contravention. On substantially identical allegations, the Tribunal set aside the penalty because the statutory ingredients for its imposition were not established.
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