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Customs - Highlights / Catch Notes

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Monetary limit for filing an appeal before the High Court - The ...


Appeal Dismissed: Only Duty Amount Counts for Tax Appeal Threshold, Penalties Excluded.

May 19, 2024

Case Laws     Customs     HC

Monetary limit for filing an appeal before the High Court - The High Court dismissed the appeal on the grounds of low tax effect, emphasizing that only the duty amount should be considered for determining the threshold limit, not penalties or fines.

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