Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Import of prohibited item - old and used multifunction devices and printers - the impugned goods are to be considered as ‘other wastes’ and the prohibition, applicable upon nonconformity with the conditions for import of ‘hazardous waste’, would not apply to the impugned goods. - The absolute confiscation of the goods must be set aside in the face of restrictions that are not prohibition.
Import of prohibited item - old and used multifunction devices and printers - the impugned goods are to be considered as ‘other wastes’ and the prohibition, applicable upon nonconformity with the conditions for import of ‘hazardous waste’, would not apply to the impugned goods. - The absolute confiscation of the goods must be set aside in the face of restrictions that are not prohibition.
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