https://www.taxtmi.com/article/detailed?id=15593 Beneficial ownership determines attribution of economic benefit and control for customs purposes, guiding duty liability, anti-evasion enforcement, and entitlement to preferential tariff concessions; authorities may look beyond legal title to identify the ultimate economic beneficiary, but courts require credible material evidence and procedural safeguards such as show cause notices and opportunities to present evidence before holding parties liable as beneficial owners. en-us Sat, 13 Dec 2025 08:30:23 +0530 Sat, 13 Dec 2025 08:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15593 Beneficial ownership determines attribution of economic benefit and control for customs purposes, guiding duty liability, anti-evasion enforcement, and entitlement to preferential tariff concessions; authorities may look beyond legal title to identify the ultimate economic beneficiary, but courts require credible material evidence and procedural safeguards such as show cause notices and opportunities to present evidence before holding parties liable as beneficial owners. Articles Customs - Import - Export - SEZ Sat, 13 Dec 2025 08:30:23 +0530 https://www.taxtmi.com/article/detailed?id=15593