Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Determination of date of Import for re-export - The assumption cannot be accepted that since the only provision that refers to relevant date for import is in Section 15 but that is for the limited purpose of determining rate of duty or tariff valuation. For other purposes, the general understanding of importation should apply. Goods cease to be treated as imported once they are cleared for home consumption.
Determination of date of Import for re-export - The assumption cannot be accepted that since the only provision that refers to relevant date for import is in Section 15 but that is for the limited purpose of determining rate of duty or tariff valuation. For other purposes, the general understanding of importation should apply. Goods cease to be treated as imported once they are cleared for home consumption.
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