Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Cargo examination handling should be conducted with adequate care, as custodians are expected to provide suitable facilities, skilled labour, equipment and examination infrastructure for unloading, de-stuffing, opening, re-packing and re-stuffing of consignments. The custodian should ensure such handling takes place in the presence of its representative and the importer's representative. Importers, customs brokers and other stakeholders should give advance intimation of cargo tonnage, packing method, security inside the container, and the nature and sensitivity of goods, while also informing shed officers in advance so that proper caution is exercised during examination and handling.
Cargo examination handling should be conducted with adequate care, as custodians are expected to provide suitable facilities, skilled labour, equipment and examination infrastructure for unloading, de-stuffing, opening, re-packing and re-stuffing of consignments. The custodian should ensure such handling takes place in the presence of its representative and the importer's representative. Importers, customs brokers and other stakeholders should give advance intimation of cargo tonnage, packing method, security inside the container, and the nature and sensitivity of goods, while also informing shed officers in advance so that proper caution is exercised during examination and handling.
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