Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act and concluded that the demand for duty on bunker consumption during transshipment was not valid. They determined that the vessels, arriving from a foreign port and not performing any coastal voyages, were considered foreign-going vessels, making the fuel consumed during transshipment non-dutiable.
Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act and concluded that the demand for duty on bunker consumption during transshipment was not valid. They determined that the vessels, arriving from a foreign port and not performing any coastal voyages, were considered foreign-going vessels, making the fuel consumed during transshipment non-dutiable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
