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...
Valuation of imported goods - cloves (old crop) - validity of enhancement of assessable value - we are deprived of wisdom of the ‘proper officer’ in reaching the conclusion that the value be enhanced - The assessment effected in the bill of entry should not sustain - AT
Valuation of imported goods - cloves (old crop) - validity of enhancement of assessable value - we are deprived of wisdom of the ‘proper officer’ in reaching the conclusion that the value be enhanced - The assessment effected in the bill of entry should not sustain - AT
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