Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Duty chargeable on quantity of goods received or invoice value – even if appellant would have received lesser quantity of goods in shore tanks, invoice value charged and paid by appellant would be correct value unless there is clear evidence that they have paid less amount or they have paid value/price for quantity received in shore tanks - AT
Duty chargeable on quantity of goods received or invoice value – even if appellant would have received lesser quantity of goods in shore tanks, invoice value charged and paid by appellant would be correct value unless there is clear evidence that they have paid less amount or they have paid value/price for quantity received in shore tanks - AT
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