Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
SAFTA preferential duty exemption applied to Bangladesh-origin garment imports because verified Certificates of Origin were linked to invoices and Bills of Entry, Bangladesh authorities confirmed their validity, and no evidence established intellectual-property infringement. Customs detention and provisional release conditions were therefore unsustainable, requiring release against the assessed Bills of Entry with preferential treatment. Enhanced assessable value based on an undisclosed market enquiry lacked particulars or documentary support and was set aside. Regulation 6(1) of the Handling of Cargo in Customs Areas Regulations, 2009 required complete waiver of demurrage, detention and allied charges because the goods had been unlawfully detained.
SAFTA preferential duty exemption applied to Bangladesh-origin garment imports because verified Certificates of Origin were linked to invoices and Bills of Entry, Bangladesh authorities confirmed their validity, and no evidence established intellectual-property infringement. Customs detention and provisional release conditions were therefore unsustainable, requiring release against the assessed Bills of Entry with preferential treatment. Enhanced assessable value based on an undisclosed market enquiry lacked particulars or documentary support and was set aside. Regulation 6(1) of the Handling of Cargo in Customs Areas Regulations, 2009 required complete waiver of demurrage, detention and allied charges because the goods had been unlawfully detained.
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TaxTMI 
TaxTMI 
of 4879 
