Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Remission of duty - destruction of goods in flood - the claim of remission cannot be rejected on the ground that the goods were destroyed after clearance from the factory in the circumstances when the goods were cleared for the purpose of export.
Remission of duty - destruction of goods in flood - the claim of remission cannot be rejected on the ground that the goods were destroyed after clearance from the factory in the circumstances when the goods were cleared for the purpose of export.
Note: It is a system-generated summary and is for quick reference only.