Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
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Non-Vessel Operating Common Carriers acting as Customs Cargo Service Providers must waive detention and demurrage charges on goods seized by Customs under HCCAR. The sixty-day allowance for container detention where goods are detained for verification under SCMTR does not override that prohibition. Failure to implement a customs waiver certificate breaches applicable SCMTR obligations and can support immediate suspension of NVOCC registration. Post-decisional opportunity to make representations may satisfy natural justice following such immediate suspension.
Non-Vessel Operating Common Carriers acting as Customs Cargo Service Providers must waive detention and demurrage charges on goods seized by Customs under HCCAR. The sixty-day allowance for container detention where goods are detained for verification under SCMTR does not override that prohibition. Failure to implement a customs waiver certificate breaches applicable SCMTR obligations and can support immediate suspension of NVOCC registration. Post-decisional opportunity to make representations may satisfy natural justice following such immediate suspension.
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