Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Misdeclaration of value was not established because the Chartered Engineer's valuation was given casually, no supporting material or comparable imports were produced, and there was no evidence that the importer paid more than the invoice price; the re-determination of assessable value was therefore unsustainable. The goods also could not be classified as incomplete or unfinished computer systems, since the authorities recorded no reasons, the descriptions "computer cabinet cases" and "bare bone systems" were used interchangeably, and a cabinet case with only a motherboard and fan did not attain the essential character of a computer without a CPU. The appeals were allowed and the impugned orders were set aside.
Misdeclaration of value was not established because the Chartered Engineer's valuation was given casually, no supporting material or comparable imports were produced, and there was no evidence that the importer paid more than the invoice price; the re-determination of assessable value was therefore unsustainable. The goods also could not be classified as incomplete or unfinished computer systems, since the authorities recorded no reasons, the descriptions "computer cabinet cases" and "bare bone systems" were used interchangeably, and a cabinet case with only a motherboard and fan did not attain the essential character of a computer without a CPU. The appeals were allowed and the impugned orders were set aside.
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