AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
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.
Note: It is a system-generated summary and is for quick reference only.