https://www.taxtmi.com/news?id=426 Penalty under section 112 cannot be imposed solely because premises were let out; landlord produced rent agreement and residence proof and lacked material connection to smuggled goods. Conversion of Advance Licence shipping bills to Drawback requires compliance with clause 3(d) and demonstrated non-utilisation conditions. Refunds based on depreciation including duty-paid value are barred by unjust enrichment absent proof duty was not passed on. Proper tariff classification must follow Chapter Notes; the imported brimstone was classifiable under Heading 25.03. High Court must direct tribunal to refer questions of law rather than decide them on a statutory reference. en-us Tue, 13 May 2008 23:34:00 +0530 Mon, 23 Jun 2008 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=426 Penalty under section 112 cannot be imposed solely because premises were let out; landlord produced rent agreement and residence proof and lacked material connection to smuggled goods. Conversion of Advance Licence shipping bills to Drawback requires compliance with clause 3(d) and demonstrated non-utilisation conditions. Refunds based on depreciation including duty-paid value are barred by unjust enrichment absent proof duty was not passed on. Proper tariff classification must follow Chapter Notes; the imported brimstone was classifiable under Heading 25.03. High Court must direct tribunal to refer questions of law rather than decide them on a statutory reference. News - Tue, 13 May 2008 23:34:00 +0530 https://www.taxtmi.com/news?id=426