Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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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