Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Conditional customs exemption for warehoused lithium-ion cells requires compliance with the Import of Goods at Concessional Rate of Duty Rules and prescribed end-use conditions from the import stage. Although duty on warehoused goods is assessed when the ex-bond Bill of Entry is presented, this does not permit a later shift to a conditional concessional entry where the goods were initially warehoused under a residual entry without those conditions. Lithium-ion cells imported under Serial No. 325 and used to manufacture cellular-mobile-phone battery packs therefore cannot claim the Serial No. 320 concession at ex-bonding unless the mandatory IGCR requirements were met from import.
Conditional customs exemption for warehoused lithium-ion cells requires compliance with the Import of Goods at Concessional Rate of Duty Rules and prescribed end-use conditions from the import stage. Although duty on warehoused goods is assessed when the ex-bond Bill of Entry is presented, this does not permit a later shift to a conditional concessional entry where the goods were initially warehoused under a residual entry without those conditions. Lithium-ion cells imported under Serial No. 325 and used to manufacture cellular-mobile-phone battery packs therefore cannot claim the Serial No. 320 concession at ex-bonding unless the mandatory IGCR requirements were met from import.
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