Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Modular kitchen components imported in CKD/SKD condition are classifiable as furniture under Chapter 94 determined at the time and condition of importation, but that classification does not displace the statutory valuation regime: administrative DGOV furniture valuation guidelines cannot override Section 14 or the sequence of the Customs Valuation Rules. Rejection of transaction value and revaluation under Rule 12 and Rule 4 must use truly comparable goods at the same commercial level and substantially the same quantity; a mechanical per kilogram partitioning of invoice value failed the comparability requirement and lacked proof that the parties' relationship influenced price, so enhancement for 11 consignments was set aside while remaining declared values were accepted under Rule 3(3)(a).
Modular kitchen components imported in CKD/SKD condition are classifiable as furniture under Chapter 94 determined at the time and condition of importation, but that classification does not displace the statutory valuation regime: administrative DGOV furniture valuation guidelines cannot override Section 14 or the sequence of the Customs Valuation Rules. Rejection of transaction value and revaluation under Rule 12 and Rule 4 must use truly comparable goods at the same commercial level and substantially the same quantity; a mechanical per kilogram partitioning of invoice value failed the comparability requirement and lacked proof that the parties' relationship influenced price, so enhancement for 11 consignments was set aside while remaining declared values were accepted under Rule 3(3)(a).
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