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 - price variation clause - clearance of the finished products at the lower rate of duty but subsequently, cleared the goods at the higher rate of duty - Demand of duty confirmed, but no penalty since fact was declared in E-1 Return.
Valuation - price variation clause - clearance of the finished products at the lower rate of duty but subsequently, cleared the goods at the higher rate of duty - Demand of duty confirmed, but no penalty since fact was declared in E-1 Return.
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