Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Container Freight Stations in the JNCH jurisdiction are authorised to allow part delivery of cargo once a Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre. Importers are no longer required to obtain separate permission from the AC/DC, Docks for part delivery of such OOC cargo. The measure is intended to ease trade and reduce physical interface between trade and Customs, while CFSs must maintain appropriate records of all part deliveries.
Container Freight Stations in the JNCH jurisdiction are authorised to allow part delivery of cargo once a Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre. Importers are no longer required to obtain separate permission from the AC/DC, Docks for part delivery of such OOC cargo. The measure is intended to ease trade and reduce physical interface between trade and Customs, while CFSs must maintain appropriate records of all part deliveries.
Note: It is a system-generated summary and is for quick reference only.