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...
Classification of imported goods - used motor boats describing the same as Excursion Boats - boat can be classified as yacht or not - boats or vessel are not registered with MMD, since they are more than 20-25 years old and are of less than 20 tonnage - there is no report given by MMD that the impugned boats are yachts. - The impugned order, has erred in concluding that the imported boats are yachts classifiable under CTH 8903, cannot be sustained - AT
Classification of imported goods - used motor boats describing the same as Excursion Boats - boat can be classified as yacht or not - boats or vessel are not registered with MMD, since they are more than 20-25 years old and are of less than 20 tonnage - there is no report given by MMD that the impugned boats are yachts. - The impugned order, has erred in concluding that the imported boats are yachts classifiable under CTH 8903, cannot be sustained - AT
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