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...
Classification of imported goods - coal of Indonesian origin - on ‘as received basis (ARB)’ and ‘air dry basis (ADB)’, the ‘gross calorific value (GCV)’ – comprising both types of moisture and inherent moisture respectively – are below the threshold of ‘bituminous coal’ in all the samples. The attempt by the adjudicating authority to classify the impugned goods within the description ‘bituminous coal’, corresponding to tariff item 2701 1200 in the First Schedule to Customs Tariff Act, 1975, fails. - AT
Classification of imported goods - coal of Indonesian origin - on ‘as received basis (ARB)’ and ‘air dry basis (ADB)’, the ‘gross calorific value (GCV)’ – comprising both types of moisture and inherent moisture respectively – are below the threshold of ‘bituminous coal’ in all the samples. The attempt by the adjudicating authority to classify the impugned goods within the description ‘bituminous coal’, corresponding to tariff item 2701 1200 in the First Schedule to Customs Tariff Act, 1975, fails. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
