Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
Re-determination of assessable value under Rule 7 of the Customs Valuation Rules was held invalid because the market survey lacked contemporaneous, comparable import data and did not demonstrate identical or similar goods at the same commercial level, so valuation based solely on median domestic invoices was set aside. Classification was resolved by applying the General Rules for Interpretation: articles whose principal function is as an assistive walking-stick retain classification under CTI 6602 0000 despite an ancillary torch, and the appellants' classification was upheld. Consequential confiscation, redemption fine and penalties were quashed as unsustainable where declarations were not materially false and labelling could be complied with before clearance.
Re-determination of assessable value under Rule 7 of the Customs Valuation Rules was held invalid because the market survey lacked contemporaneous, comparable import data and did not demonstrate identical or similar goods at the same commercial level, so valuation based solely on median domestic invoices was set aside. Classification was resolved by applying the General Rules for Interpretation: articles whose principal function is as an assistive walking-stick retain classification under CTI 6602 0000 despite an ancillary torch, and the appellants' classification was upheld. Consequential confiscation, redemption fine and penalties were quashed as unsustainable where declarations were not materially false and labelling could be complied with before clearance.
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