Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
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Related-party imports allow rejection of declared transaction value where common family control creates a reasonable doubt about the truth and accuracy of the price, and proof of additional cash payment is not required once that doubt arises. After rejection, customs valuation must follow the prescribed methods sequentially, and the authority cannot apply multiple rules at once or switch between rules for different goods without showing why earlier methods failed for each consignment. Residual valuation cannot be based on arbitrary figures such as assumed average undervaluation, export-country prices, or domestic sale prices when those do not fit the valuation scheme. On that basis, consequential duty, confiscation, fine, interest and penalties cannot stand if the re-determined value is unsustainable.
Related-party imports allow rejection of declared transaction value where common family control creates a reasonable doubt about the truth and accuracy of the price, and proof of additional cash payment is not required once that doubt arises. After rejection, customs valuation must follow the prescribed methods sequentially, and the authority cannot apply multiple rules at once or switch between rules for different goods without showing why earlier methods failed for each consignment. Residual valuation cannot be based on arbitrary figures such as assumed average undervaluation, export-country prices, or domestic sale prices when those do not fit the valuation scheme. On that basis, consequential duty, confiscation, fine, interest and penalties cannot stand if the re-determined value is unsustainable.
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