Menyatakan Terdakwa HAYATHI Alias RANI Anak Dari HENDRIK USED telah terbukti secara sah dan meyakinkan bersalah melakukan tindak pidana SECARA BERSAMA-SAMA DAN TANPA HAK MENYALAHGUNAKAN NARKOTIKA GOLONGAN I BAGI DIRI SENDIRI

HAYATHI alias RANI anak dari HENDRIK USED

Menjatuhkan pidana terhadap terdakwa HAYATHI alias RANI anakdari HENDRIK USED dengan pidana penjara selama 3 (tiga) tahunpenjara dikurangi dengan masa penahanan yang telah dijalani olehterdakwa dengan perintah terdakwa tetap ditahan.3.

Unsur Setiap Orang ;Halaman 2324Menimbang, bahwa yang dimaksud dengan unsur setiap orang disiniadalah siapa saja sebagai subyek hukum baik orang maupun badan hukumyang melakukan suatu perbuatan tindak pidana dan perbuatannya dapatdipertanggungjawabkan ;Menimbang, bahwa dalam perkara ini Jaksa Penuntut Umum telahmenghadirkan satu orang Terdakwa dipersidangan yang mengaku bernamaHAYATHI Alias RANI Anak Dari HENDRIK USED, yang setelah dicocokkanidentitasnya dalam Surat Dakwaan ternyata bersesuaian sehingga

Used Cargo Truck C/W Accessories 22 8704.23.2900 40%Chassis No: FS510VY500325Engine No: 6D40269411, Tahun 20062. Used Cargo Truck C/W Accessories 22 8704.23.2900 40%Chassis No: FS510VY500324Engine No: 6D40245573 Tahun 20063.

JENIS BA RANG GVW KLASIFIKASI Pembebananpad (TON) Bea MasukaPIB1 Used Cargo Truck C/W Accessories 22 8704.23.2900 40%Chassis No: FS510VY500325Engine No: 6D24278929, Tabun 20062 Used Dump Truck C/W Accessories 22 8704.23.2900 40%Chassis No: FS510VY500324Engine No: 6D40245573 Tahun 20063 Used Dump Truck C/W Accessories 22 8704.23.2900 40%Chassis No: FS510VY500328Engine No: 6D40269590, Tahun 2006 Menurut Pemohon Banding bahwa importasi yang dilakukan Pemohon Banding merupakan impor barang Truckbekas

Used Cargo Truck C/W Accessories 22 8704.23.2900 40% Chassis No: FS510VY500328Engine No: 6D40269590, Tahun 2006 2. Used Cargo Truck C/W Accessories 22 8704.23.2900 40%Chassis No: FS510VY500324Engine No: 6D40245573 Tahun 20063.

Used Cargo Truck C/W Accessories, Chassis No: FS510VY500325 /34Engine No: 6D40269411, Tahun 2006 2. Used Cargo Truck C/W Accessories , Chassis No: FS510VY500324 (34Engine No: 6D40245573 Tahun 2006 3.

/2006tanggal 15 Nopember 2006 tentangPenetapan Sistem Klasifikasi Barang dan Pembebanan Tarif Bea Masuk AtasBarang Impor, untuk pos tarifMasuk 10%;8704.23.49.00none Lainlain ditetapkan Tarif Bea bahwa oleh karenanya Majelis berpendapat, penetapan Klasifikasi Pos Tarif untuk 7Unit Used Cargo Truck C/W Accessories, Chassis No: FS510VY500325 Engine No:6D40269411, Tahun 2006, 1 Unit Used Cargo Truck C/W Accessories , ChassisNo: FS510VY500324 Engine No: 6D40245573 Tahun 2006 dan 1 Unit Used CargoTruck

Putusan Pengadilan PajakNomorJenis PajakMasa/Tahun PajakPokok SengketaMenurut TerbandingMenurut Pemohon BandingMenurut MajelisPut43 183/PP/M.IX/19/2013Bea Masuk2011bahwa yang menjadi pokok sengketa adalah pengajuan banding terhadap penetapan klasifikasidan pembebanan tarif BM atas impor Used Dump Truck (pos 13 PIB), Negara asal Singapore,yang diberitahukan oleh Pemohon Banding dengan Pemberitahuan Impor Barang (PIB)Nomor: 181770 tanggal 05 Juni 2010 pada pos tarif 8704.23.4900 dengan tarif BM 10%

Dump Truck Chassis dengan PIB Nomor181770 tanggal 05 Juni 2010 dengan Pos Tarif HS 8704.23.4900 BM 10% karena GVW di atas24 Ton;bahwa sesuai SPKTNP Nomor: SPKTNP70/BC.2/2011 tanggal 15 Juli 2011, atas jenis barangyang diberitahukan PIB Nomor: 181770 tanggal 05 Juni 2010 berupa Used Dump Truck (pos 13 PIB) diidentifikasikan sebagai Used Dump Truck dengan GVW 20 Ton sehinggadiklasifikasikan pada pos tarif 8704.22.4900 dengan pembebanan tarif BM 40%;bahwa Pemohon Banding tidak setuju dengan penetapan

Terbanding dengan alasan bahwaPemohon Banding telah mengimpor barang diantaranya berupa 3 Unit Used Dump TruckChassis dengan PIB Nomor 181770 tanggal 05 Juni 2010 dengan Pos Tarif HS 8704.23.4900BM 10% karena GVW di atas 24 Ton;Identifikasi barangbahwa sesuai pemberitahuan pada PIB dan uraian pada Invoice dan Packing List, barang yangdipermasalahkan adalah Used Dump Truck (pos 13 PIB) dengan rincian sebagai berikut:1.

Used Dump Truck, Chassis No: FV419J551180, Engine No: 8DC11425813 Kd. Bekas2. Used Dump Truck, Chassis No: FV419J550646, Engine No: 8DC11418157 Kd. Bekas3. Used Dump Truck, Chassis No: FV519JX701060, Engine No: 8DC11517916 Kd.

XXX, dan menetapkan atas impor Used Dump Truck (pos13 PIB) sesuai PIB Nomor: 181770 tanggal 05 Juni 2010 diklasifikasikan pada pos tarif8704.23.4900 dengan pembebanan tarif BM 10%, sehingga bea masuk dan pajak dalam rangkaimpor yang masih harus dibayar nihil;

Putusan Pengadilan PajakNomorJenis PajakTahun PajakPokok SengketaMenurut TerbandingMenurut Pemohon BandingMenurut MajelisPut44 13 1/PP/M.IX/19/2013Bea Masuk2011bahwa yang menjadi pokok sengketa adalah pengajuan banding terhadap penetapan klasifikasidan pembebanan tarif BM atas impor Used Mitsubishi Dump Truck (6 jenis barang sesuailembar lanjutan PIB), Negara asal Japan, yang diberitahukan oleh Pemohon Banding denganPemberitahuan Impor Barang (PIB) Nomor: 065981 tanggal 02 Maret 2010 pada pos tarif8704.23.4900

memiliki GVW (Gross Vehicle Weight) diatas 24Ton, yang dibuktikan dengan Certificate of Inspection (COD yang diterbitkan oleh Sucofindo,sehingga Pemohon Banding mengklasifikasikan dalam nomor HS 8704.23.49.00 dengan tarifbea masuk sebesar 10%;Identifikasi barangbahwa sesuai pemberitahuan pada PIB dan uraian pada Invoice dan Packing List, barang yangdipermasalahkan adalah Used Mitsubishi Dump Truck (6 jenis barang sesuai lembar lanjutanPIB) dengan rincian sebagai berikut:1.

Used Mitsubishi Dump Truck C/W Acc, Chassis No: FV416J550970, Engine No: 8DC102s Che Risubists Dump Truck C/W Acc, Chassis No: FV411J541365, Engine No: 8M203. Cand Mitsubisti Dump Truck C/W Acc, Chassis No: FV419J760097, Engine No: 8DC114. Uised Mitsubishi Dump Truck C/W Acc, Chassis No: FV419J750506, Engine No: 8DC115. Dect Aitsubiehi Dump Truck C/W Acc, Chassis No: FV419J560722, Engine No: 8DC116.

Sucofindo menggunakan referensi Pasal 9 Ayat 1 PeraturanPemerintah Nomor: 44 Tahun 1993 dan Pasal 13 Ayat 1 Keputusan Menteri PerhubunganNomor: 63 Tahun 1993;bahwa dari uraian di atas, Majelis berkesimpulan bahwa barang yang diimpor dengan PIBNomor: 065981 tanggal 02 Maret 2010 berupa Used Mitsubishi Dump Truck (6 jenis barangsesuai lembar lanjutan PIB) merupakan Used Dump Truck dengan GVW melebihi 24 Ton;Klasifikasi Barangbahwa berdasarkan Ketentuan Umum untuk Menginterpretasikan Harmonized System

mengabulkan seluruhnya permohonan banding Pemohon Banding terhadap SuratPenetapan Kembali Tarif dan/atau Nilai Pabean (SPKTNP) Nomor: SPKTNP62/BC.2/2011tanggal 23 Juni 2011, atas nama: XXX, dan menetapkan atas impor Used Mitsubishi DumpTruck (6 jenis barang sesuai lembar lanjutan PIB) sesuai PIB Nomor: 065981 tanggal 02 Maret2010 diklasifikasikan pada pos tarif 8704.23.4900 dengan pembebanan tarif BM 10%, sehinggabea masuk dan pajak dalam rangka impor yang masih harus dibayar nihil;

/8704/201 2;1 unit used Komatsu HD 7857/S/n 9516/8480/201 2;1 unit used Komatsu HD 7857/S/n 9641/9276/2012;1 unit used Komatsu HD 7857/S/n 9465/1 1279/2012;1 unit used Komatsu HD 7857/S/n 9470/9999/201 2;1 unit used Komatsu HD 7857/S/n 9504/10131/2012;1 unit used Komatsu HD 7857/S/n 9519/13569/201 2;1 unit used Komatsu HD 7857/S/n 9523/13585/201 2;1 unit used Komatsu HD 7857/S/n 9619/10641/201 2;1 unit used Komatsu HD 7857/S/n 9656/14757/2012;1 unit used Komatsu HD 7857/S/n 30563/10159/201 2;1 unit

/8645/201 2;1 unit used Komatsu HD 7857/S/n 9620/8690/201 2;1 unit used Komatsu HD 7857/S/n 9616/8704/201 2;1 unit used Komatsu HD 7857/S/n 9516/8480/201 2;. 1 unit used Komatsu HD 7857/S/n 9641/9276/2012;1 unit used Komatsu HD 7857/S/n 9465/11279/2012;1 unit used Komatsu HD 7857/S/n 9470/9999/201 2;1 unit used Komatsu HD 7857/S/n 9504/10131/2012;1 unit used Komatsu HD 7857/S/n 9519/13569/201 2;1 unit used Komatsu HD 7857/S/n 9523/13585/201 2;1 unit used Komatsu HD 7857/S/n 9619/10641/201 2;1 unit

Komatsu HD 7857/S/n 9462/6286/2012;1 unit used Komatsu HD 7857/S/n 9522/6084/201 2;1 unit used Komatsu HD 7857/S/n 9518/7441/2012;1 unit used Komatsu HD 7857/S/n 9469/871 1/2012;1 unit used Komatsu HD 7857/S/n 9461/8547/2012;1 unit used Komatsu HD 7857/S/n 9460/8645/201 2;1 unit used Komatsu HD 7857/S/n 9620/8690/201 2;1 unit used Komatsu HD 7857/S/n 9616/8704/201 2;1 unit used Komatsu HD 7857/S/n 9516/8480/201 2;1 unit used Komatsu HD 7857/S/n 9641/9276/2012;1 unit used Komatsu HD 7857/S/n 9465

;1 unit used Komatsu HD 7857/S/n 9465/1 1279/2012;1 unit used Komatsu HD 7857/S/n 9470/9999/201 2;1 unit used Komatsu HD 7857/S/n 9504/10131/2012;1 unit used Komatsu HD 7857/S/n 9519/13569/201 2;1 unit used Komatsu HD 7857/S/n 9523/13585/201 2;1 unit used Komatsu HD 7857/S/n 9619/10641/201 2;1 unit used Komatsu HD 7857/S/n 9656/14757/2012;1 unit used Komatsu HD 7857/S/n 30563/10159/201 2;1 unit used Komatsu HD 7857/S/n 9542/10757/2012.sampai adanya satu putusan dalam perkara ini yang berkekuatan

used Komatsu HD 7857/S/n 9504/10131/2012;1 unit used Komatsu HD 7857/S/n 9519/13569/2012;1 unit used Komatsu HD 7857/S/n 9523/13585/2012;1 unit used Komatsu HD 7857/S/n 9619/10641/2012;1 unit used Komatsu HD 7857/S/n 9656/14757/201 2;(18) 1. unit used Komatsu HD 7857/S/n 30563/10159/2012; dan(19) 1 unit used Komatsu HD 7857/S/n 9542/10757/2012.108.

Pemohon Banding telah mengimpor dengan PIB Nomor 083890 tanggal 1November 2010, berupa: unit Used Nissan Dump Truck, 2 unit Used Mitshubishi & Nissan Wing Box Truck, unit Used Nissan Tank Truck, 3 unit Used Mitshubishi & Nissan SelfLoader Truck,dengan pos tarif HS : 8704.23.4900 dan 8704.23.4300, BM 10% karena GVW diatas 24 ton, yang sampai dengan tanggal 7 Februari 2011, yaitu saat diterbitkannyaSPKTNP tersebut, belum mendapatkan penetapan Tarif dan Nilai Pabean dariTerbanding, tanpa ada pemberitahuan

Bahwa selanjutnya Terbanding telah menetapkan kembali klasifikasi : unit Used Nissan Dump Truck, 2 unit Used Mitshubishi & Nissan Wing Box Truck, 1 unit Used Nissan Tank Truck, 3 unit Used Mitshubishi & Nissan SelfLoader Truck,yang diberitahukan dalam PIB Nomor 083890 tanggal 1 November 2010 dari postarif 8704.23.4900 dan 8704.23.4300 dengan pembebanan BM 10%, karena GVW diatas 24 ton, menjadi pos tarif : 8704.22.4900 untuk unit Used Nissan Dump Truck, 8704.23.2900 untuk 2 unit Used Mitshubishi &

Nissan Wing Box Truck, 8704.23.2300 untuk 1 unit Used Nissan Tank Truck, 8704.22.4900 untuk 3 unit Used Mitshubishi & Nissan SelfLoader Truck,dengan pembebanan BM 40% karena GVW di bawah 24 ton, sehingga PemohonBanding harus membayar tagihan BM dan PDRI sebesar Rp 344.695.861,13;3.

Astra Nissan Diesel Indoensia ;23) Bahwa berdasarkan halhal tersebut di atas, maka hasil identifikasi PemohonPeninjauan Kembali terhadap barang impor dalam perkara a quo berupa:* Used Nissan Dump Truck, Used Mitsubishi Self Loader Truck, dan UsedNissan Self Loader Truck untuk Nomor Urut 1, 8, 9, dan 10 pada PIBperkara a quo sebagai kendaraan pengangkutan barang bukan baru denganmassa total (gross vehicle weight) tidak lebih dari 20 Ton;* Used Mitsubishi Wing Box Truck, Used Nissan Wing Box Truck,

8704.23.49.00 10%NissanDumpTruck Used FTSOJWZ520073 6M70308240 8704.23.49.00 10%MitshubishiWingBoxTruck Used CD45BV10010 PF61304332B 8704.23.49.00 10%NissanWingBoxTruck Used CV48XP00001 GE13010876A 8704.23.43.00 10%NissanTankTruck Used FV419P540042 8DC11390346 8704.23.49.00 10%MitshubishiSelfloaderTruck Used FV419R520155 8DC11349598 8704.23.49.00 10%MitshubishiSelfloaderTruck 10Used CW520PN15052 RF8152494 8704.23.49.00 10%NissanSelfloaderTruck Telah sesuai dengan ketentuan peraturan perundangundangan

JENIS BA RANG GVWpada (TON)PIB1 Used Mitsubishi Dump Truck Chassis No: FV419J750365 Engine No: 8DC11429099 KD Bekas 20Pakai2 Used Mitsubshi Dump Truck Chassis No: FV419J550148 Engine No: 8DC11412968 KD Bekas 20Pakai3 Used Mitsubshi Dump Truck Chassis No: FV416J551407 Engine No: 8DC10425052 KD Bekas 20Pakai4 Used Mitsubshi Dump Truck Chassis No: FV419J502692 Engine No: 8DC11502692 KD Bekas 20Pakai Bahwa berdasarkan surat penjelasan/konfirmasi GVW dari Mitsubishi FusoDump Truck and Bus Corporation,

JENIS BA RANG GVWpada (TON)PIB Used Mitsubishi Dump Truck Chassis No: FV419J750365 Engine No: 8DC11429099 KD Bekas 20Pakai Used Mitsubshi Dump Truck Chassis No: FV419J550148 Engine No: 8DC11412968 KD Bekas 20Pakai Used Mitsubshi Dump Truck Chassis No: FV416J551407 Engine No: 8DC10425052 KD Bekas 20Pakai Used Mitsubshi Dump Truck Chassis No: FV419J502692 Engine No: 8DC11502692 KD Bekas 20Pakai BrandType/ModelMenurut Pemohon Bandingbahwa berdasarkan Certificate of Inspection (COI) Nomor: 09684/ICBCADtanggal

JJENIS BA RANG GVW(TON) 1 Used Mitsubishi Dump Truck Chassis No: FV419J750365 Engine No: 8DC11429099 KD Bekas 34Pakai 2 Used Mitsubshi Dump Truck Chassis No: FV419J550148 Engine No: 8DC11412968 KD Bekas 34Pakai 3 Used Mitsubshi Dump Truck Chassis No: FV416J551407 Engine No: 8DC10425052 KD Bekas 33Pakai 4 Used Mitsubshi Dump Truck Chassis No: FV419J502692 Engine No: 8DC11502692 KD Bekas 34Pakai 2.

JJENIS BA RANG GVW(Kgm)1 Used Mitsubishi Dump Truck Chassis No: FV419J750365 Engine No: 8DC11429099 KD Bekas 34.000Pakai2 Used Mitsubshi Dump Truck Chassis No: FV419J550148 Engine No: 8DC11412968 KD Bekas 34.000Pakai3 Used Mitsubshi Dump Truck Chassis No: FV416J551407 Engine No: 8DC10425052 KD Bekas 33.000Pakai4 Used Mitsubshi Dump Truck Chassis No: FV419J502692 Engine No: 8DC11502692 KD Bekas 34.000Pakai bahwa berdasarkan Pemberitahuan maupun Penetapan Klasifikasi Pos Tarifoleh Pemohon Banding dan

JENIS BA RANG GVW(TON) 1 Used Mitsubishi Dump Truck Chassis No: FV419J750365 Engine No: 8DC11429099 = 134KD Bekas Pakai2 Used Mitsubshi Dump Truck Chassis No: FV419J550148 Engine No: 8DC11412968 34KD Bekas Pakai3 Used Mitsubshi Dump Truck Chassis No: FV416J551407 Engine No: 8DC10425052 33KD Bekas Pakai4 Used Mitsubshi Dump Truck Chassis No: FV419J502692 Engine No: 8DC11502692 34KD Bekas Pakai 6.

Spliting Machine 1 Set2 Used Spliting Machine 1 Set3 Used Spliting Machine 2 Set4 Used Spliting Machine 1 Set5 Used Spliting Machine 3 Set6 Used Felling Machine 22 Set7 Used Saburina Machine 3 Set8 Used Machine For Rattan 1 Set9 Used Pound Scale 4 Set10 Used For Rattan Machine 1 CNT11 Used Driling Machine 1 Set12 Used Pilishing Machine 2 Set13 Used Bending Machine 3 Set14 Used For Rattan Machine 8 PCSJumlah 44 Set1 CNT88 PCS Adalah milik Penggugat;Menyatakan pemindahan mesinmesin produksi pengolahan

Menyatakan menurut hukum bahwa mesinmesin produksi pengolahanRotan dengan perincian; No Nama Barang Jumlah1 2 31 Used Spliting Machine 1 set2 Used Spliting Machine 1 set3 (Used Spliting Machine 2 set4 (Used Spliting Machine 1 set5 Used Spliting Machine 3 set6 Used Felling Machine 22 set7Used Saburina Machine 3 set8 Used Machine For Rattan 1 set9 Used Pound Scale 4 set10 Used For Rattan Machine 1 CNT11.

Menyatakan Menurut Hukum bahwa Mesinmesin Produksi PengolahanRotan dengan perincian: Nomor Nama Barang Jumlah1 Used Spliting Machine 1 Set2 Used Spliting Machine 1 Set3 Used Spliting Machine 2 Set4 Used Spliting Machine 1 Set5 Used Spliting Machine 3 Set6 Used Felling Machine 22 Set7 Used Saburina Machine 3 Set8 Used Machine For Rattan 1 Set9 Used Pound Scale 4 Set10 Used For Rattan Machine 1 CNT14 Used Drilling Machine 1 Set12 Used Pilishing Machine 2 Set13 Used Bending Machine 3 Set14 Part For

USED SPILTING MACHINE 1 SET2. USED SPILTING MACHINE 1 SET3. USED SPILTING MACHINE 2 SET4. USED SPILTING MACHINE 1 SET5. USED SPILTING MACHINE 3 SET6. USED FELLING MACHINE 22 SET7. USED SABURINA MACHINE 3 SET8. USED MACHINE FOR RATTAN 1 SET9. USED POUND SCALE 4 SET10. PART FOR RATTAN MACHINE 1 CNT11. USED DRILLING MACHINE 1 SET12. USED PILISHING MACHINE 2 SET13. USED BENDING MACHINE 3 SET14. PART FOR RATTAN MACHINE 8 PCS44 SETJUMLAH 1 CNT8 PCS Hal 61 dari 68 halaman putusan 1630 K/Pdt/20154.

Menyatakan menurut hukum bahwa mesinmesin produksipengolahan Rotan dengan perincian; No Nama Barang Jumlah1 2 31 Used Spliting Machine 1 set2 (Used Spliting Machine 1 set3 Used Spliting Machine 2 set4 Used Spliting Machine 1 set5 Used Spliting Machine 3 set6 Used Felling Machine 22 set7 Used Saburina Machine 3 set8 Used Machine For Rattan 1 set9 Used Pound Scale 4 set10 Used For Rattan Machine 1 CNT11 Used Driling Machine 1 set12 Used Pilishing Machine 2 set13 Used Bending Machine 3 set14 Part For

Putusan Pengadilan Pajak Nomor : PUT.43396/PP/M.1X/19/2013Jenis PajakTahun PajakPokok SengketaMenurut TerbandingMenurut PemohonMenurut Majelis: Bea Cukai: 2011: bahwa yang menjadi pokok sengketa adalah pengajuan banding terhadapPenetapan kembali klasifikasi pos tarif atas jenis barang berupa Used MitsubishiWing Cargo Truck, Negara asal Japan, yang diberitahukan oleh Pemohon Bandingdengan Pemberitahuan Impor Barang (PIB) Nomor: 204963 tanggal 23 Juni 2010pos tarif 8704.23.49.00 BM 10%, dan yang ditetapbkan

8704.22.49.00 BM 40% sehingga Pemohon Banding diharuskanmembayar kekurangan pembayaran berupa Bea Masuk dan pajak dalam rangkaimpor sebesar Rp121.144.412.00;: bahwa sesuai Surat Penetapan Kembali Tarif dan/atau Nilai Pabean (SPKTNP)Nomor: SPKTNP77/BC.2/2011 tanggal 15 Juli 2011, Terbanding pada pokoknyamenetapkan kembali tarif atas importasi truk bekas sehingga mengakibatkankekurangan pembayaran bea masuk dan pajak dalam rangka impor sebesarRp121.144.412,00;: bahwa impor atas barangbarang tersebut (1 Unit Used

Mitsubishi Cargo Truck, 1Unit Used Mitsubishi Tractor Head dan 1 Unit Used Nissan Tractor Head) telahPemohon Banding laksanakan sesuai dengan ketentuan yang berlaku melaluitahapantahapan antara lain:Izin/Rekomendasi dari Kementerian Perindustrian;Izin Impor dari Kementerian PerdaganganPemeriksaan fisik barang di pelabuhan muat oleh Sucofindo/Surveyor Indonesia;Pemeriksaan fisik oleh Petugas Pemeriksa Bea dan Cukai: bahwa sesuai Surat Penetapan Kembali Tarif dan/atau Nilai Pabean (SPKTNP)Nomor: SPKTNP77

Hasil pemeriksaan fisik barang oleh Petugas Pemeriksa Bea dan Cukaimenyatakan jenis barang telah sesuai dan penetapan petugas Bea dan Cukaimenetapkan HS Code 8704.23.4900 dan 8704.20.9000;bahwa menurut Pemohon Banding, Used Mitsubishi Wing Cargo Truck termasuk HS.8704.23.49.00 adalah sudah benar dan sesuai dengan pemberitahuan PemohonBanding dalam PIB dengan pembebanan Bea Masuk 10%;bahwa hasil pemeriksaan atas dokumen impor dan buktibukti yang diserahkanPemohon Banding dan Terbanding adalah sebagai

mengabulkan seluruhnya permohonan banding Pemohon Bandingterhadap Surat Penetapan Kembali Tarif dan/atau Nilai Pabean (GPKTNP) Nomor:SPKTNP77/BC.2/2011 tanggal 15 Juli 2011, atas nama: XXX, NPWP: YYY, danmenetapkan klasifikasi pos tarif atas impor barang Used Mitsubishi Wing CargoTruck ke dalam pos tarif 8704.22.49.00 dengan Bea Masuk 10% sesuai PIB Nomor:204963 tanggal 23 Juni 2010, sehingga Bea Masuk dan pajak dalam rangka imporyang masih harus dibayar nihil;

The docile castrated male is used as a draftanimal in many countries. Oxen are used for food in some areas.

The second zoological term is bovine, whichis used as a noun to refer to any animal of the wider group that comprises cattle,buffaloes, and bison.

However for most peoplewho work with or raise cattle, this term is not used in the same reference aspreviously noted.Bull: a mature, intact (testicles present and not removed) male bovine used forbreeding purposes.and oxen according to their specific use in the farm. So here are some uniquedifferences between a cow and an ox.A cow is a female. To be called as such, it should be approximately 4 years old andhas given birth to at least one calf. Its male counterpart is called a bull.

It is used to pull carts, plows, and sleds. It can also be used as a beast ofburden for powering traditional agricultural machines like grain grinders or irrigationpumps.Most often than not, an ox is more intelligent than a cow. That is because an ox is atrained animal. It has been trained to respond correctly to the commands of itshandler. It can respond to sound commands or through rope or whip prodding.Cows on the other hand are usually allowed to graze.

So when you go to afarm, you will be able to identify which is the cow and which is the ox.http://ruralheritage.com/oxpaddock/oxwhatis.htmAn ox, to early American farmers who used the beast, was a mature castrated malebelonging to the domestic cattle family, or genus Bos, most likely trained (like drafthorses, some never got trained) to work, and at the end of its life inevitably used formeat.A steer, by contrast, is also a castrated male of the genus Bos, but is a youngeranimal that may not be trained

M.Noor selaku anak dari Sdr Tajudin Noor (almarhum) di tarik sebagai TurutTergugat Il, Ill dan IV dalam gugatan ini;63.Bahwa mesinmesin rotan milik Penggugat yang dijarah pada tanggal 2892000 dan dijual pada tanggal 16 September tahun 2002 sebagai berikut: NO NAMABARANG JUMLAH1 2 31 Used Spliting Machine 1 Set2 Used Spliting Machine 1 Set3 Used Spliting Machine 2 Set4 Used Spliting Machine 1 Set5 Used Spliting Machine 3 Set6 Used Felling Machine 22 Set7 Used Saburina Machine 3 Set8 Used Machine For

Used 1 Set9 Rattan Pound Scale 4 Set10 Used For Rattan Machine 1 CNT11 Used Driling Machine 1 Set12 Used Pilishing Machine 2 Set13 Used Bending Machine 3 Set14 Used For Rattan Machine SPCS44 Set1 CNT 64.Bahwa akibat perbuatan Tergugat, Mesinmesin pengolahan rotan Hakmilik Penggugat hilang dan rusak yang ahimya tidak dapat di terpakai/berfungsi, di samping itu perbuatan Tergugat juga mengakibatkan kerugianHalaman 11 dari 37 Hal.

Menyatakan menurut hukum bahwa mesinmesin produksi pengolahanRotan dengan perincian: No Nama Barang Jumlah1 2 31 Used Spliting Machine 1 Set2 Used Spliting Machine 1 Set3 Used Spliting Machine 2 Set4 Used Spliting Machine 1 Set5 Used Spliting Machine 3 Set6 Used Felling Machine 22 Set7 Used Saburina Machine 3 Set8 Used Machine For Used 1 Set9 Rattan Pound Scale 4 Set10 Used For Rattan Machine 1 CNT11 Used Driling Machine 1 Set12 Used Pilishing Machine 2 Set13 Used Bending Machine 3 Set14 Used For

Menyatakan menurut hukum bahwa mesinmesin produksi pengolahanRotan dengan perincian: No Nama Barang Jumlah1 2 31 Used Spliting Machine 1 Set2 Used Spliting Machine 1 Set3 Used Spliting Machine 2 Set4 Used Spliting Machine 1 Set5 Used Spliting Machine 3 Set6 Used Felling Machine 22 Set7 Used Saburina Machine 3 Set8 Used Machine For Rattan 1 Set9 Used Pound Scale 4 Set10 Part For Rattan Machine 1 CNT11 Used Driling Machine 1 Set12 Used Pilishing Machine 2 Set13 Used Bending Machine 3 Set14.

Menyatakan menurut hukum bahwa mesinmesin produksi pengolahanRotan dengan perincian: No Nama Barang Jumlah1 2 31 Used Spliting Machine 1 Set2 Used Spliting Machine 1 Set3 Used Spliting Machine 2 Set4 Used Spliting Machine 1 Set5 Used Spliting Machine 3 Set6 Used Felling Machine 22 Set7 Used Saburina Machine 3 Set8 Used Machine For Rattan 1 Set Halaman 31 dari 37 Hal. Put. Nomor 674 PK/Pdt/2016 9 Used Pound Scale 4 Set10 Part For Rattan Machine 1 CNT11.

USED SPLITING MACHINE 1 SET2. USED SPLITING MACHINE 1 SET3. USED SPLITING MACHINE 2 SET4. USED SPLITING MACHINE 1 SET5. USED SPLITING MACHINE 3 SET6. USED FELLING MACHINE 22 SET7. USED SABURINE MACHINE 3 SET8. USED MACHINE FOR RATTAN 1 SET9. USED POUND SCALE 4 SET10. PART FOR RATTAN MACHINE 1 SET11. USED DRILING MACHINE 1 SET12. USED PILISHING MACHINE 2 SET13. USED BENDING MACHINE 3 SET14.

USED SPLITING MACHINE 1 SET2. USED SPLITING MACHINE 1 SET3. USED SPLITING MACHINE 2 SET4. USED SPLITING MACHINE 1 SET5. USED SPLITING MACHINE 3 SET6. USED FELLING MACHINE 22 SET7. USED SABURINA MACHINE 3 SET8. USED MACHINE FOR RATTAN 1 SET9. USED POUND SCALE 4 SET10. PART FOR RATTAN MACHINE 1 SET11. USED DRILING MACHINE 1 SET12. USED PILISHING MACHINE 2 SET13. USED BENDING MACHINE 3 SET14. PART FOR RATTAN MACHINE 8 SET44 SETJUMLAH 1 CNT8 PCS 4.

No. 580PK/Pdt/2010 USED SPLITING MACHINE 1 SET = NTD NTDUSED SPLITING MACHINE 1 SET 445.000 445.000USED SPLITING MACHINE 2 SET 3 325.00USED SPLITING MACHINE 1 SET 25.000 0USED SPLITING MACHINE 3 SET 300.50 601.00USED FELLING MACHINE 22 SET 0 0USED SABURINA MACHINE 3 SET 285.50 285.00USED MACHINE FOR RATTAN 1 SET 0 0USED POUND SCALE 4 SET 275.50 826.50PART FOR RATTAN MACHINE 1 SET 0 0USED DRILING MACHINE 1 SET 79.50 1.749.USED PILISHING MACHINE 2 SET 0 000USED BENDING MACHINE 3 SET 485.50 1.456.5PART

NAMA BARANG JUMLAH JUMLAH1: USED SPLITING MACHINE 1 SET2 USED SPLITING MACHINE 1 SET3 USED SPLITING MACHINE 2 SET4 USED SPLITING MACHINE 1 SET5 USED SPLITING MACHINE 3 SET6 USED FELLING MACHINE 22 SET7 USED SABURINA MACHINE 3 SET8. USED SPLITING MACHINE FOR RATTAN 1 SET9. USED POUND SCALE 4 SET10 PART FOR RATTAN MACHINE 1 SET11 USED DRILING MACHINE 1 SET12 USED PILISHING MACHINE 2 SET13 USED BENDING MACHINE 3 SET14 PART FOR RATTAN MACHINE 8 SET44 SETJUMLAH 1 CNT9 PCS 4.

USED SPLITING MACHINE 1 SET2. USED SPLITING MACHINE 1 SET3. USED SPLITING MACHINE 2 SET4. USED SPLITING MACHINE 1 SET5. USED SPLITING MACHINE 3 SET6. USED FELLING MACHINE 22 SET7. USED SABURINA MACHINE 3 SET8. USED MACHINE FOR RATTAN 1 SET9. USED POUND SCALE 4 SET Hal. 24 dari 36 hal. Put. No. 580PK/Pdt/2010 10. PART FOR RATTAN MACHINE 1 SET11. USED DRILING MACHINE 1 SET12. USED PILISHING MACHINE 2 SET13. USED BENDING MACHINE 3 SET14.

Uraian Barang Klasifikasi dan Tarif Bea MasukDiberitahukan Ditetapkan KembaliHS Code Tarif HS Code Tarif4 Used Mitsubishi Cargo Truck Chassis No. 8704.23.49.00 10% 8704.22.49.00 40%FU517TX510070, Engine No. 6D24298517,Tahun 2006 13. Used Nissan Dump Truck Chassis No./8704.23.49.00 10% 8704.22.49.00 40%CW520HW17892, Engine No.

Chassis & Engine Number Penetapan GVW(Ton)13 Used Nissan Dump Truck Chassis No.CW520HW17892, Engine No.

FU517TX510070, Engine No.6D24298517 Tahun 2006; Used Nissan Dump Truck Chassis No.CW520HW17892, Engine No. RF8155661 Tahun 2006; UsedMitsubishi Dump Truck Chassis No.

Uraian Barang Klasifikasi dan Tarif Bea MasukDiberitahukan Ditetapbkan KembaliHS Code Tarif HS Code Tarif3 Used Mitsubishi Cargo Truck Chassis No. 8704.23.49.00 10% 8704.22.49.00 40%FU517TX510070, Engine No. 6D24298517,Tahun 200613 Used Nissan Dump Truck Chassis No. 8704.23.49.00 10% 8704.22.49.00 40%CW520HW17892, Engine No.

Bahwa alasan permohonan Pemohon PK dalam perkara a quo berupaatas importasi barang yang diberitahukan dengan PIB Nomor 071472tanggal 18 September 2012 yaitu, untuk pos 3, pos 13, dan pos 14 jenisbarang Used Mitsubishi Cargo Truck Chassis No.FU517TX510070, EngineNo.6D24298517 Tahun 2006, Used Nissan Dump Truck ChassisNo.

Cows (adult females) or bulls (intact males)may also be used in some areas. Oxen are used for plowing, for transport (pulling carts,hauling wagons and even riding), for threshing grain by trampling, and for poweringmachines that grind grain or supply irrigation among other purposes.

(Life Sciences & Allied Applications / Animals) an adult castrated male of anydomesticated species of cattle, esp Bos taurus, used for draught work and meat.2.

The docile castrated male is used as adraft animal in many countries. Oxen are used for food in some areas.

However for most peoplewho work with or raise cattle, this term is not used in the same reference aspreviously noted.Bull: a mature, intact (testicles present and not removed) male bovine used forbreeding purposes.Steer: a male bovine (or bull) that has been castrated before reaching sexualmaturity and is primarily used for beef.Stag: a male bovine (or bull) that has been castrated after or upon reaching sexualmmaturity and is primarily used for beef, but can and is also often used as a "gomerbull

It is used to pull carts, plows, and sleds. It can also be used as a beast ofburden for powering traditional agricultural machines like grain grinders orirrigation pumps.Most often than not, an ox is more intelligent than a cow. That is because an ox is atrained animal. It has been trained to respond correctly to the commands of itshandler. It can respond to sound commands or through rope or whip prodding.Cows on the other hand are usually allowed to graze.

The docile castrated male is used as a draftanimal in many countries. Oxen are used for food in some areas.

The second zoological term is bovine, whichis used as a noun to refer to any animal of the wider group that comprises cattle,buffaloes, and bison.

However for most peoplewho work with or raise cattle, this term is not used in the same reference aspreviously noted.Bull: a mature, intact (testicles present and not removed) male bovine used forbreeding purposes.Steer: a male bovine (or bull) that has been castrated before reaching sexualmaturity and is primarily used for beef.Stag: a male bovine (or bull) that has been castrated after or upon reaching sexualmaturity and is primarily used for beef, but can and is also often used as a 'gomerbull

It is used to pull carts, plows, and sleds. It can also be used as a beast ofburden for powering traditional agricultural machines like grain grinders or irrigationpumps.Most often than not, an ox is more intelligent than a cow. That is because an ox is atrained animal. It has been trained to respond correctly to the commands of itshandler. It can respond to sound commands or through rope or whip prodding.Cows on the other hand are usually allowed to graze.

So when you go to afarm, you will be able to identify which is the cow and which is the ox.http://ruralheritage.com/oxpaddock/oxwhatis.htmAn ox, to early American farmers who used the beast, was a mature castrated malebelonging to the domestic cattle family, or genus Bos, most likely trained (like drafthorses, some never got trained) to work, and at the end of its life inevitably used formeat.A steer, by contrast, is also a castrated male of the genus Bos, but is a youngeranimal that may not be trained

Pengadilan Negeri Jakarta Pusat pada pokoknya atas dalildalil:1.Bahwa Tergugat asli I selaku perusahaan yang bergerakdibidang Money Changer telah menjual Travel Cheque(TC)australia kepada Penggugat asli sebesar AUD 43,410(empat puluh tiga ribu empat ratus sepuluh dollarAustralia) yaitu := Tanggal 3 Nopember 1997 sebesar AUD 39,010equivalen dalam rupiah sebesar Rp.87.187.350, ;= Tanggal 19 Nopember 1997 sebesar AUD 4,000equivalen dalam rupiah sebesar Rp.9.380.000, (buktiP1)Bahwa atas warkatwarkat used

TC itu telah disetor untukdi inkasokan kepada bank penerbit di luar negeri olehPenggugat asli kepada Panin Bank, masingmasingsebagai berikut := Tanggal. 3 ssssssacwssnws= Tanggal 3 Nopember 1997 sebesar AUD 39,010 (buktiP2) ;= Tanggal 19 Nopember 1997 sebesar AUD 4,000 (buktiP3) ;= Tanggal 25 Nopember 1997 sebesar AUD 2,100 (buktiP4) ;Bahwa ternyata used TC tersebut sebesar AUD 43,410ditolak oleh Bank tertarik diluar negeri yaitu ANZ BankMelbourne dengan alasan Stolen/reported lost sesuai telexSwift

tersebut dikembalikan (bukti P6) ;Bahwa karena TC yang dinkasokan Penggugat asli diPanin Bank tersebut ditolak oleh ANZ Bank denganalasan Stolen/reported lost , maka TC tersebut oleh Banktertarik (ANZ Bank) tidak dikembalikan kepada PaninBank maupun kepada Penggugat asli, dan hal ini menjaditanggung jawab Tergugat asli I sebagai TC bermasalah ;Bahwa karena Penggugat asli mendapat fasilitas kreditberupa ICOC (Immediae Credit Overseas Cheque) padaPanin Bank sehingga Penggugat asli menyetor warkat4warkat used

TC untuk diinkasokan kepada Bank penerbitluar negeri pada Panin Bank, maka oleh Panin Bank tanpamenunggu hasil dana inkaso/penagihan used TC tersebutlangsung membayar/menguangkan penyetor used TC padahari yang sama ke rekening Penggugat asli ;Bahwa namun ternyata pada tanggal 17 Pebrari 1998diketahui bahwa terhadap warkat used TC itu (AUD43,410) ditolak oleh bank tertarik di luar negeri, ANZBank (vide P5) sehingga Panin Bank lalu mengajukangugatan dan permohonan sita jaminan di PengadilanNegeri

TCyaitu sebesar AUD 43,410 (empat puluh tiga ribu empatratus sepuluh dollar Australia) ditambah bunga sebesar8% setahun yang dihitung sejak penolakan used TravellerCheque yaitu pada tanggal 17 Februari 1998 sampai lunasdibayar seluruhnya ;4.

Oxen are used forplowing transport, hauling cargo, grain grinding by trampling or by poweringmachines, irrigation by powering pump, and wagon drawing. Oxen were commonlyused to skid logs in forest and sometimes still are, in lowimpact selectcut logging. ...An ox is not a unique breed of bovine. ... Many oxen are used wordwide, especiallyin developing countries.

The docile castrated male is used as a draftanimal in many countries. Oxen are used for food in some areas.

The second zoological term is bovine, whichis used as a noun to refer to any animal of the wder group that comprises cattle,buffaloes, and bison.

However for most peoplewho work with or raise cattle, this term is not used in the same reference aspreviously noted.Bull: a mature, intact (testicles present and not removed) male bovine used forbreeding purposes.Steer: a male bovine (or bull) that has been castrated before reaching sexualmaturity and is primarily used for beef.Stag: a male bovine (or bull) that has been castrated after or upon reaching sexualmaturity and is primarily used for beef, but can and is also often used as a "gomer bull

The definition of a breed is difficult andinexplicit, although the term is commonly used and, in practice, well understood.

The docile castrated male is used as a draftanimal in many countries. Oxen are used for food in some areas.

The second zoological term is bovine, whichis used as a noun to refer to any animal of the wder group that comprises cattle,buffaloes, and bison.

However for most peoplewho work wth or raise cattle, this term is not used in the same reference aspreviously noted.Bull: a mature, intact (testicles present and not removed) male bovine used forbreeding purposes.Steer: a male bovine (or bull) that has been castrated before reaching sexualmaturity and is primarily used for beef.Stag: a male bovine (or bull) that has been castrated after or upon reaching sexualmaturity and is primarily used for beef, but can and is also often used as a "gomerbull"

It is used to pull carts, plows, and sleds. It can also be used as a beast ofburden for powering traditional agricultural machines like grain grinders or irrigationpumps.Most often than not, an ox is more intelligent than a cow. That is because an ox is atrained animal. It has been trained to respond correctly to the commands of itshandler. It can respond to sound commands or through rope or whip prodding.Cows on the other hand are usually allowed to graze.

So when you go to afarm, you wil be able to identify which is the cow and which is the ox.http//rura lherita ge.com/oxpaddock/oxwhatis. htmAn ox, to early American farmers who used the beast, was a mature castrated malebelonging to the domestic cattle family, or genus Bos, most likely trained (like drafthorses, some never got trained) to work, and at the end of its life inevitably used formeat.A steer, by contrast, is also a castrated male of the genus Bos, but is a youngeranimal that may not be

Oxen are used for plowing,transport, hauling cargo, graingrinding by trampling or by powering machines, irrigationby powering pumps, and wagon drawing. Oxen were commonly used to skid logs in forests,and sometimes still are, in lowimpact selectcut logging... An "ox" is not a unique breed ofbovine. . . Many oxen are used worldwide, especially in developing countries. (Source:Wikipedia)Based on this information, I still believe that the sub division under cattle is correct.

(Life Sciences & Allied Applications / Animals) an adult castrated male of anydomesticated species of cattle, esp Bos taurus, used for draught work and meat.2.

The docile castrated male is used as a draft animal in many countries. Oxenare used for food in some areas.

The second zoological term is 'bovine, which is used as a noun to refer toany animal of the wider group that comprises cattle, buffaloes, and bison.

However for most people whowork with or raise cattle, this term is not used in the same reference as previously noted.Bull: a mature, intact (testicles present and not removed) male bovine used for breedingpurposes.Steer: a male bovine (or bull) that has been castrated before reaching sexual maturity andis primarily used for beef.e Stag: a male bovine (or bull) that has been castrated after or upon reaching sexualmaturity and is primarily used for beef, but can and is also often used as a "gomer

Bahwa, untuk memenuhi permintaan TERGUGATterkait rencanapembelian 1 (satu) Unit Electric Forklift Reach Truck USED, makaPENGGUGAT telah mengirimkan QUOTATION No 00677/KEUHO/IX/2018 tertanggal 15 Oktober 2018/Revisi: 18 Oktober 2018.. Bahwa, selanjutnya PENGGUGAT telah menerima PURCHASE ORDERNo.

Bahwa atas kewajiban pembayaran oleh TERGUGAT atas 1 (Satu) unitelectric forklift reach truck USED, sebagaimana didalilkan olehPENGGUGAT dalam gugatannya, dalam hal ini harus ditegaskan kalauTERGUGAT telah membayar lunas harga beli atas 1 (Satu) unit electricforklift reach truck USED ditambah PPN 10% (Sepuluh persen), melaluitransfer dari Rekening Bank CIMB Niaga dengan Nomor Rekening800053229100 ke Rekening Bank BNI 46 dengan Nomor Rekening0685372560 atas nama Yulianto Salim, pada tanggal 22 November

PO: 2018/2013 tertanggal 22 Oktober 2018,sehubungan dengan pemesanan 1 (satu) unit electric forklift reachtruck USED;Bahwa benar kesepakatan harga jual beli atas 1 (satu) unit electricforklift reach truck USED ditambah PPN 10% (sepuluh persen) senilaiRp 214.500.000, (dua ratus empat belas juta belas juta lima ratus ribuRupiah);Bahwa TERGUGAT membantah dengan tegas dalil PENGGUGATpada halaman 4 (empat) angka 8 (delapan) gugatan a quo, yang padapokoknya ...... pada tanggal 30 November 2018 PENGGUGAT

Bahwa dengan terbitnya Faktur Pajak, menunjukan fakta hukumHalaman 20 dari 48 Halaman Putusan Nomor.112PDT.G/2019/PNTNGTERGUGAT telah membayar lunas harga 1 (satu) unit electric forkliftreach truck USED, ditambah PPN 10% (sepuluh persen) senilaiRp214.500.000, (dua ratus empat belas juta belas juta lima ratus ribuRupiah).IV. TENTANG GANTI RUGI MATERIL DAN IMMATERIIL16.

melihat surat pembayaran tersebut; Bahwa saksi tidak mengenal pegawai PT.Kharisma Esa Unggul yangdatang ke PT.Mackessen Indonesia untuk menagih pembayaran 1 (satu)unit Lelectric Ferklift Reach Truck USED tapi ketika mereka datang sayadiundang masuk kedalam lalu. mereka memperkenalkan diri dariPT.Kharisma Esa Unggul."