Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Customs prescribes an SOP for movement and cross-stuffing of International Transshipment-FCL containers between the Port Terminal and designated CFS at JNCH, requiring shipping lines to file the IGM, obtain movement permission, and ensure seal and container-number verification at each transfer point. Cross-stuffing is allowed only case by case in the designated CFS on production of specified NOCs and booking confirmation, with video recording, supervisory presence, retention of records for 180 days, and endorsement of the transshipment documents. Transshipment is subject to re-export within 30 days of vessel entry inward, no permit fee is payable, and prohibited or security-sensitive goods are excluded.
Customs prescribes an SOP for movement and cross-stuffing of International Transshipment-FCL containers between the Port Terminal and designated CFS at JNCH, requiring shipping lines to file the IGM, obtain movement permission, and ensure seal and container-number verification at each transfer point. Cross-stuffing is allowed only case by case in the designated CFS on production of specified NOCs and booking confirmation, with video recording, supervisory presence, retention of records for 180 days, and endorsement of the transshipment documents. Transshipment is subject to re-export within 30 days of vessel entry inward, no permit fee is payable, and prohibited or security-sensitive goods are excluded.
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