Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical...
Court-directed customs deposits made towards prospective duty liability are not subject to the statutory limitation or conditions for refund of customs duty under Section 27(1A) where imported goods are released without assessment. A bank guarantee secures the liability but does not constitute payment of customs duty. An inference of final duty determination is not an assessment by the proper officer, so the amounts retain their character as deposits. Refund of those deposits includes applicable interest from the date of deposit until the date of refund.
Court-directed customs deposits made towards prospective duty liability are not subject to the statutory limitation or conditions for refund of customs duty under Section 27(1A) where imported goods are released without assessment. A bank guarantee secures the liability but does not constitute payment of customs duty. An inference of final duty determination is not an assessment by the proper officer, so the amounts retain their character as deposits. Refund of those deposits includes applicable interest from the date of deposit until the date of refund.
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