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Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Courier imports and exports clearance rules are amended to streamline treatment of uncleared imported goods and remove a consignment-value threshold from the clearance framework. Unclaimed imported goods remaining uncleared after 30 days may be detained by the proper officer and sold or otherwise disposed of after notice to the authorised courier and declared importer, with storage and holding charges borne by the authorised courier. The courier may also seek re-export or return of uncleared imported goods to the sender after 15 days, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. The amended rules apply from 1 April 2026.
Courier imports and exports clearance rules are amended to streamline treatment of uncleared imported goods and remove a consignment-value threshold from the clearance framework. Unclaimed imported goods remaining uncleared after 30 days may be detained by the proper officer and sold or otherwise disposed of after notice to the authorised courier and declared importer, with storage and holding charges borne by the authorised courier. The courier may also seek re-export or return of uncleared imported goods to the sender after 15 days, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. The amended rules apply from 1 April 2026.
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