Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangemen...
Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Customs exemption notification amendments operate prospectively unless they expressly provide for retrospective effect. An amendment commencing after the relevant Bills of Lading cannot govern imports of second-hand highly specialised equipment covered by those earlier Bills or justify refusal to consider provisional release. The request for provisional release must instead be considered under the law applicable to those imports; upon satisfaction of imposed conditions, the goods are to be released provisionally, without prejudice to independent adjudication proceedings.
Customs exemption notification amendments operate prospectively unless they expressly provide for retrospective effect. An amendment commencing after the relevant Bills of Lading cannot govern imports of second-hand highly specialised equipment covered by those earlier Bills or justify refusal to consider provisional release. The request for provisional release must instead be considered under the law applicable to those imports; upon satisfaction of imposed conditions, the goods are to be released provisionally, without prejudice to independent adjudication proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
