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    <description>Whether the condonation fee for delayed filing of a Brand Rate duty drawback application is payable once per application or on a per-shipping-bill or FOB-value basis is disputed; the taxpayer filed a single application covering multiple shipping bills, paid one condonation fee, and the department has demanded per-shipping-bill or percentage-of-FOB fees, citing customs circular guidance relevant to fee computation.</description>
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      <description>Whether the condonation fee for delayed filing of a Brand Rate duty drawback application is payable once per application or on a per-shipping-bill or FOB-value basis is disputed; the taxpayer filed a single application covering multiple shipping bills, paid one condonation fee, and the department has demanded per-shipping-bill or percentage-of-FOB fees, citing customs circular guidance relevant to fee computation.</description>
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