Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Page of 4798
Press 'Enter' after typing page number.
361 to 380 of 95955 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Container storage charges - The High Court upheld the decision of the single judge, stating that since the goods were indeed confiscated by customs authorities while in transit, the port trust was justified in levying container storage charges. The appellant's inactivity after requesting permission to de-stuff the goods did not absolve them of liability. The court dismissed the appellant's argument that containers could not be considered "goods" under the Customs Act. It upheld the legality of the customs authorities' orders of confiscation, as they had the power to confiscate both goods and containers under Section 111(d) of the Customs Act.
Container storage charges - The High Court upheld the decision of the single judge, stating that since the goods were indeed confiscated by customs authorities while in transit, the port trust was justified in levying container storage charges. The appellant's inactivity after requesting permission to de-stuff the goods did not absolve them of liability. The court dismissed the appellant's argument that containers could not be considered "goods" under the Customs Act. It upheld the legality of the customs authorities' orders of confiscation, as they had the power to confiscate both goods and containers under Section 111(d) of the Customs Act.
Note: It is a system-generated summary and is for quick reference only.