Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
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...
Risk-based selective boarding of vessels at JNCH is introduced under Customs boarding powers and the Imported Stores (Retention on Board) Regulations, with physical boarding to be driven by advance risk profiling instead of routine inspection. The screening will use compliance history, voyage details, last port of call, itinerary, cargo nature, and declarations on crew effects, ship stores and satellite devices, while terminal operators must send vessel lists in advance and the Superintendent (Admin) will grant boarding clearance after document review. Vessels not selected for boarding remain subject to strict accuracy and retention obligations on the Master and Shipping Agent, and cargo discharge is to continue immediately on Entry Inward.
Risk-based selective boarding of vessels at JNCH is introduced under Customs boarding powers and the Imported Stores (Retention on Board) Regulations, with physical boarding to be driven by advance risk profiling instead of routine inspection. The screening will use compliance history, voyage details, last port of call, itinerary, cargo nature, and declarations on crew effects, ship stores and satellite devices, while terminal operators must send vessel lists in advance and the Superintendent (Admin) will grant boarding clearance after document review. Vessels not selected for boarding remain subject to strict accuracy and retention obligations on the Master and Shipping Agent, and cargo discharge is to continue immediately on Entry Inward.
Note: It is a system-generated summary and is for quick reference only.