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Putus : 13-12-2007 — Upload : 03-04-2008
Putusan MAHKAMAH AGUNG Nomor 424PK/PDT/2007
Tanggal 13 Desember 2007 — PEMERINTAH PROPINSI KALIMANTAN TIMUR ; PT. KALTIM PRIMA COAL ; RIO TINTO plc ; BP pIc ; PACIFIC RESOURCES INVESTMENTS LIMITED ; SANGATTA HOLDINGS LIMITED ; BP INTERNATIONAL LIMITED ; KALIMANTAN COAL LIMITED ; PT. BUMI RESOURCES TBK ; H. MAHYUDIN, ST, MM ; PURNOMO YUSGIANTORO ; DJOKO DARMONO ; SIMON F. SEMBIRING ; DOROJATUN KUNTJOROJAKTI ; ABURIZAL BAKRIE
283340 Berkekuatan Hukum Tetap
  • No. 424 PK/Pdt/2007"'Party' or Parties is not defined in Article 1 but is applied in theheading of the Contract as defining Batubara, the party to which theGovernment of the Republic of Indonesia is successor as the 'Party ofthe First Part' and ourselves as the Party of the Second Part with bothentities together referred to as 'the Parties.
    In our view, this makes itclear beyond doubt that it is only ourselves and the Government of theRepublic of Indonesia which is a contract party and entitled to invokethe right to refer to arbitration to the ICSID disputes falling within theparameters of Article 23.1 for settlement.In addition, and this follows on from the points which we made abovein relation to the purported claimant, whom we would submit is plainlya nonparty to the KPC Contract, the named Second to SeventhRespondents are similarly
    not party to the KPC Contract and aretherefore not capable of being bound by any agreement reached byourselves and the Government of the Republic of Indonesia to referdisputes which may arise between us and us alone to arbitrationbefore the ICSID.We would urge the Secretary General therefore to refuse to registerthe Request for Arbitration on the basis that arbitration proceedingshave been commenced by an entity which is not a party to the KPCContract and therefore not entitled to invoke provisions
    No. 424 PK/Pdt/2007in dispute from the Republic of Indonesia which is signatory to theConvention. Whatever the status of the Claimant, in respect of whichwe make no admission, plainly it is not a Contracting State, it has notbeen designated a subdivision thereof and, in terms of establishingwhatever rights the Claimant may have to pursue a claim for allegedbreach of contract to which it is not on the face a party, this is not amatter which should be determined in arbitration before ICSID."
    Kaltim Prima Coal)sendiri menyatakan dalam surat tertanggal 15 Mei 2006 bahwa :"'Party' or 'Parties' is not defined in Article 1 but is applied in theheading of the Contract as defining Batubara, the party to which theGovernment of the Republic of Indonesia is successor as the Party ofthe First Part' and ourselves as the Party of the Second Part with bothentities together referred to as 'the Parties.
Putus : 19-07-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 513/B/PK/PJK/2016
Tanggal 19 Juli 2016 — CV PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
4839 Berkekuatan Hukum Tetap
  • Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002:The distinctive feature of Waterproof Footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic, diterjemahkan ciri khas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari
    Putusan Nomor 513/B/PK/PJK/2016foot, are incorporated into a single component which may be made of rubberor plastic, diterjemahkan ciri khas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik.Berdasarkan fakta, uraian di atas, dan sesuai dengan ketentuan hukumyang berlaku, terbukti dan tidak terbantahkan lagi bahwa Termohon PeninjauanKembali tidak tepat dalam mengklasifikasikan
    memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) Clogs without quarter or counter, the uppers of which
    are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;Halaman 30 dari 33 halaman.
    (d) Sandals consisting of straps across the instep and counter or heel strapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example, bathingslippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding sekarang PemohonPeninjauan Kembali dapat masuk pos 64.02, karena pada bab 64,
Putus : 19-07-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 506/B/PK/PJK/2016
Tanggal 19 Juli 2016 — CV PUJIMA GOARNA ; DIREKTUR JENDERAL BEA DAN CUKAI,
6619 Berkekuatan Hukum Tetap
  • air berarti alas kaki yang disebutkan dalam pos tersebut, yang dirancang untuk melindungi dari penetrasi air atau cairan lainnya, tanpamemperdulikan apakah alas kaki tersebut semula dirancang untuk tujuantersebut atau tidak.Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002:The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which
    memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) Clogs without quarter or counter, the uppers of which
    are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 06-06-2016 — Upload : 11-11-2016
Putusan MAHKAMAH AGUNG Nomor 314/B/PK/PJK/2016
Tanggal 6 Juni 2016 — CV. PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI
3525 Berkekuatan Hukum Tetap
  • kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk Pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu;Bahwa pada penjelasan Pos 64.02 pada halaman XIl 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan : The Heading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) Clogs without quarter or counter, the uppers of which
    are produced inone piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter,the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter or heel strapattached to the sole by any process;Halaman 18 dari 21 halaman.
    (e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example, bathingslippers);Bahwa dengan Explanatory Notes, untuk Pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk Pos 64.02, karenapada Bab 64, pos yang palingsandal adalah Pos 64.02;Bahwa menurut Ketentuan Umum Mengintrepretasi Harmonized Systemtepat untuk
Register : 08-05-2017 — Putus : 07-06-2017 — Upload : 17-07-2017
Putusan MAHKAMAH AGUNG Nomor 1071 B/PK/PJK/2017
Tanggal 7 Juni 2017 — CV. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI;
3621 Berkekuatan Hukum Tetap
  • dari hasil rancangannya alas kaki tersebut tidak dapat melindungidari penetrasi air, maka alas kaki tersebut tidak dapat diklasifikasikansebagai alas kaki tahan air;Halaman 6 dari 30 halaman Putusan Nomor 1071/B/PK/PJK/201 7e Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec92002" The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which
    Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 9 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari
    kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, interalia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) Clogs without quarter or counter, the uppers of which
    are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 25-07-2017 — Putus : 16-10-2017 — Upload : 18-10-2017
Putusan PN JAKARTA SELATAN Nomor 451/Pdt.G/2017/PN.Jkt.Sel.
Tanggal 16 Oktober 2017 — - PT. Haskoning Indonesia (HI), beralamat di Gedung Ventura Lantai 2&3, Jalan RA. Kartini No.26, Cilandak, Jakarta Selatan 12430, dalam hal ini diwakili oleh Elisabet Jupesta, bertindak sebagai Regional Legal Counsel HI, berdasarkan Surat Kuasa Khusus tertanggal 20 Juli 2017, selanjutnya disebut : Penggugat;
9758
  • Jumlah penyelesaian yang disetujui untukdibayarkan Pihak Kedua adalah Rp430.000.000,00 (empat ratus tiga puluhjuta rupiah) (Jumlah Penyelesaian).Jumlahuntuk menyelesaikansebagaisebagaimana dimaksud dalamPenyelesaianfirst state the following:Whereas the First Party has filed acivil claim concerning an allegedbreach of promise (wanprestasi)against the Second Party which hasbeen registered in the South JakartaDistrict Court (the Court) on 25 July2017 with registered number : Reg.451 / PDT.G / 2017 /
    If within 30 (thirty) calender daysas of the date when the Parties tryto settle the dispute as mentionedin Article 6.1 for which suchamicable settlement cannot bereached, then the Parties agree tosettle such dispute through theSouth Jakarta District Court.Article 7Governing LawThis Agreement shall be made, construedand enforced under the laws of Republic ofIndonesia.Article 8Governing LanguageThis Agreement is drawn up in theIndonesian and English language.
Register : 15-06-2017 — Putus : 20-07-2017 — Upload : 18-09-2017
Putusan MAHKAMAH AGUNG Nomor 1341 B/PK/PJK/2017
Tanggal 20 Juli 2017 — DIREKTUR JENDERAL PAJAK VS PT. PLN (PERSERO) KANTOR PUSAT;
8840 Berkekuatan Hukum Tetap
  • Pasal 9.3 itu sendiri antara lain menyatakan:except as otherwise provided in Appendix P, late payments by either party shallbear interest at the Late Payment Interest Rate from the date on which suchpayment was originally due until the date that such payment was made,Bahwa dalam kenyataannya, Pemohon Banding, karena satu dan lain hal, tidakdapat melunasi pembelian tenaga listrik dari PT. Paiton Energy.
    Paiton EnergyCompany dengan Perusahaan Umum Listrik Negara: "except asotherwise provided in Appendix P, late payments by either partyshall bear interest at the Late Payment Interest Rate from the dateon which such payment was originally due until the date that suchpayment was made (bahwa bunga dapat dikenakan atasketerlambatan pembayaran yang dikenakan' sejak tanggalseharusnya dilakukan pembayaran sampai tanggal dibayarkannyahutang listrik swasta tersebut), bukan berkaitan dengan transaksiPeminjaman
    Article 9.3 Late Payments:Except as as otherwise provided in Appendix P, latepayments by either Party shall bear interest at the LatePayment Interest Rate from the date on which suchpayment was originally due until the date that suchpayment was made;b.
    Appendix P Invoicing and Payment Procedures:"Broken contract" shall have the meaning set forth inSection 7 (c);"Reference Banks" shall mean, collectively, at least three(3) banks designated as such by PLN from time to time(one of which shall at all times be Bank Indonesia or anysuccessor central bank for the Republic of Indonesia),subject to approval of Seller, which shall not beunreasonably withheld, provided that any change in thedesignation of a Reference Bank with respect to anyBilling Period
    Paiton Energy, sedangkan ketentuanmengenai keterlambatan pembayaran atas transaksi jualbelinya (hutang pembelian) masih diatur dalam Pasal 9.3 LatePayments Power Purchase Agreement yang berbunyi: Exceptas as otherwise provided in Appendix P, late payments byeither Party shall bear interest at the Late Payment InterestRate from the date on which such payment was originally dueuntil the date that such payment was made; (bahwa bungadapat dikenakan atas keterlambatan pembayaran yangdikenakan sejak tanggal
Putus : 28-07-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 631/B/PK/PJK/2016
Tanggal 28 Juli 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
4219 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;Halaman 19 dari 23 halaman.
    (d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos
Putus : 28-04-2015 — Upload : 21-03-2016
Putusan MAHKAMAH AGUNG Nomor 80/B/PK/PJK/2015
Tanggal 28 April 2015 — CV PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
20683 Berkekuatan Hukum Tetap
  • Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofHalaman 11 dari 27 halaman. Putusan Nomor 80/B/PK/PJK/2015rubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.
    Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper , Explanatory NotedBab 64 Umum (B)+ Menurut pendapat Pemohon Banding (kami) penyataan diatas kurangtepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubberor of plastic, the uppers of which are neither fixed to thesole nor assembled by stitching, riveting, nailing, screwing,plugging or similar processes;Pos 64.02 Other footwear
    Putusan Nomor 80/B/PK/PJK/2015192.13.atau dengan cara semacam itu;Bahwa pada penjelasan sub pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : The Headingcovers, inter alia:(m)Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(n) Clogs without quarter or counter, the uppers of which are produced inone piece usually attached to the base or platform by riveting;(0)Slippers or mules without quarter or counter, the uppers of which,being
    produced in one piece or assembled other than by stitching,are attachedto the sole by stitching;(p) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(r)Nonwaterproof footwear produced in one piece (for example, bathingslippers) ;Bahwa dengan Explanatory Notes, untuk sub pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor
Putus : 30-01-2020 — Upload : 08-07-2020
Putusan MAHKAMAH AGUNG Nomor 424/B/PK/Pjk/2020
Tanggal 30 Januari 2020 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
320109 Berkekuatan Hukum Tetap
  • HH=1804L Lainlain Alas kaki dengan tali pengikat atau tali kulit diatasnyadirakit pada sol dengan alat penusuk+ Alas kaki lainnya : Menutupi mata kaki:++ Sepatu selam= + Lainlain :+++ Dilengkapi logam pelindung jari+ Lainlain+ Lainlain :++ Dilengkapi logam pelindung jari Lainlainuraian tersebut, perlu diketahuiWaterproof footwear with outer soles anduppers of rubber or of plastics, the upperslof which are neither fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or
    Sports footwear : Skiboots, crosscountry ski footwear ancsnowboard boots =~ Other:=+ Wrestling footwear+= Other Foot wear with upper straps or thongsassembled to the sole by means of plugs+ Other footwear : Covering the ankle : Diving boots= = Other :+= lneorporating a protective metal toeleap== Other+ Other: ++ Incorporating a protective metal toecap30,0%30,0% 15,0%20,0%30,0%30,0%10,0%25,0%25,0%'25,0%+ OtherWaterproof footwear with outer soles anduppers of rubber or of plastics, the uppersof which
    Bahwa sesuai dengan struktur pos tariff 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut: 64.01Alas kaki tahan air dengansol luar dan bagian atasdari karet atau dari plastik,bagian atasnya tidakdipasang pada sol dan tidakdirakit dengan cara dijahit,dikeling, di paku, disekrup,ditusuk atau prosessemacam itu.Waterproof footwear withouter soles and uppers ofrubber or plastics, theuppers of which are neitherfixed to the sole norassembled by starching,riveting, nailing, screwing
    Bahwa dalam BTKI 2017 pos tarif 6401.99.90 diuraikan sebagai berikut:64.01 Alas kaki tahan air dengan sol luar dan bagian atas Waterproof footwear with outer soles anddari karet atau dari plastik, bagian atasnya tidak uppers of rubber or of plastics, the uppers ofdipasang pada sol dan tidak dirakit dengan cara which are neither fixed to the sole nordijahit, dikeling, dipaku, disekrup, ditusuk atau assembled by stitching, riveting, nailing,proses semacam itu. screwing, plugging or similar processes
    identifikasi adalah alas kaki tahan air dengan sol luar(outer sole) dan bagian atas (upper) dari plastik, dibuat dengan cara pencetakanmelalui penyuntikan (/njection Moulding), tidak dijahit, dikeling, dipaku, disekrup,ditusuk, atau proses Semacam itu.Bahwa BTKI 2017 alas kaki dengan outer sole dan upper terbuat dari bahan karetatau plastik, diklasifikasikan pada Pos Tarif 64.01 dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber or of plastics, theuppers of which
Putus : 19-07-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 510/B/PK/PJK/2016
Tanggal 19 Juli 2016 — CV PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
3917 Berkekuatan Hukum Tetap
  • Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002:The distinctive feature of Waterproof Footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari
    Putusan Nomor 510/B/PK/PJK/2016foot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik.Berdasarkan fakta, uraian di atas, dan sesuai dengan ketentuan hukumyang berlaku, terbukti dan tidak terbantahkan lagi bahwa Termohon PeninjauanKembali tidak tepat dalam mengklasifikasikan
    memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) Clogs without quarter or counter, the uppers of which
    are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 13-01-2016 — Upload : 17-06-2016
Putusan MAHKAMAH AGUNG Nomor 1014/B/PK/PJK/2015
Tanggal 13 Januari 2016 — CV. PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI
4622 Berkekuatan Hukum Tetap
  • Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf Reason , Ottawa, December 9, 2002The distinctive feature of Waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.
    Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plasticditerjemahkan ciri knas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari
    kelihatan memenuhisyarat kKedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 hams memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan The Heading covers, inter alia:(m) Ski boots consisting of several moulded parts hinged on rivets or similardevices;(n) Clogs without quarter or counter, the uppers of which
    are produced inone piece usually attached to the base or platform by riveting;(0) Slippers or mules without quarter or countecthe uppers of which, beingproduced In one piece or assembled other than by stitching, areattached to the sole by stitching;(p) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(r) Nonwaterproof footwear produced
Putus : 08-12-2015 — Upload : 31-10-2019
Putusan MAHKAMAH AGUNG Nomor 736/B/PK/PJK/2015
Tanggal 8 Desember 2015 — CV PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI
7534 Berkekuatan Hukum Tetap
  • kenyataanya alas kaki tersebuttidak dapat melindungi dari masuknya air atau cairan lainnya maka tidak dapatmenjadi waterproof footwear dan harus keluar dari pos 6401;Berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, 26Nov 2002 dan CBSA Statement Of Reason, Ottawa 9 Desember 2002:The distinctive feature of waterproof footwear is that both the sole portion and the aportion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which
    Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, Explanatory Noted Bab 64Umum (B);e Menurut pendapat pemohon banding (kami) penyataan di atas kurang tepatkarena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes;Pos 64.02 Other footwear
    syaratkedua karena pembuatannya dengan cara injection moulding, karena untuk masuksub pos 64.02 harus memenuhi syarat pembuatannya dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, inter alia:(g) Ski boots consisting of several moulded parts hinged on rivets or similardevices;(h) Clogs without quarter or counter, the uppers of which
    are produced in onepiece usually attached to the base or platform by riveting;(i) Slippers or mules without quarter or counter,the uppers of which, beingproduced in one piece or assembled other than by stitching, are attached to thesole by stitching;(i) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;Halaman 19 dari 23 halaman.
    (k) Thongtype sandals in which the thongs are attached to the sole by plugs whichlock into holes in the sole;(1) Nonwaterproof footwear produced in one piece (for example, bathingslippers)Bahwa dengan Explanatory Notes, untuk sub pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding (sekarang PemohonPeninjauan Kembali) dapat masuk sub pos 64.02, karena pada bab 64, sub posyang paling tepat untuk sandal jepit dan sandal adalah sub pos 64.02.Bahwa menurut Ketentuan Umum
Putus : 20-07-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 571/B/PK/PJK/2016
Tanggal 20 Juli 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
4423 Berkekuatan Hukum Tetap
  • kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu..Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 20-07-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 487/B/PK/PJK/2016
Tanggal 20 Juli 2016 — DIREKTUR JENDERAL PAJAK vs. PT. LATEXCO INDONESIA
5242 Berkekuatan Hukum Tetap
  • Pemerintah Singapura, antara lain diatur halhalsebagai berikut:Pasal 5 angka 7 :An enterprise of a Contracting State shall not be deemed to have apermanent establishment in the other Contracting State merely because itHalaman 9 dari 19 halaman Putusan Nomor 487/B/PK/PJK/2016carries on business in that other State through a broker, generalcommission agent or any other agent of an independent status, wheresuch persons are acting in the ordinary course of their businessPasal 10:Dividends paid by a company which
    owner of the dividendsthe tax so charged shall not exceed:10% of the gross amount of the dividends if the recipient is a companywhich owns directly at least 25% of the capital of the company paying thedividends;15% of the gross amount of the dividends in all other cases.The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these limitations.The provisions of this paragraph shall not affect the taxation of thecompany on the profits out of which
    the dividends are paid.The term "dividends" as used in this Article means income from shares orother rights, not being debtclaims, participating in profits, as well asincome from other corporate rights which is subject to the same taxationtreatment as income from shares by the laws of the State of which thecompany making the distribution is a resident.6.
Putus : 19-05-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 299/B/PK/PJK/2016
Tanggal 19 Mei 2016 — CV PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI
4439 Berkekuatan Hukum Tetap
  • pencetakan melalui perendamane perakitan melalui vulkanisasie penyatuan dan pemvulkanisasiane pengetasan berflekuensi tinggie perekatanBahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf Reason , Ottawa, December 9, 2002;The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which
    tahan airberarti alas kaki yang disebutkan dalam pos tersebut, yang dirancang untuk melindungi dari penetrasi air atau cairan lainnya,tanpa memperdulikan apakah alas kaki tersebut semuladirancang untuk tujuan tersebut atau tidak;Canada Borders Service Agency, Statement Of Reason, OttawaNov Dec 9 2002The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to givewaterproof protection to the foot, are incorporated into a singlecomponent which
    kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjeiasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 21-07-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 594/B/PK/PJK/2016
Tanggal 21 Juli 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
4225 Berkekuatan Hukum Tetap
  • Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 2002;The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic.Halaman 5 dari 28 halaman.
    ,Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are
    attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)12Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk
Register : 02-07-2013 — Putus : 24-02-2014 — Upload : 29-08-2014
Putusan PENGADILAN PAJAK Nomor Put-50619/PP/M.XVIIB/19/2014
Tanggal 24 Februari 2014 — Pemohon Banding dan Terbanding
12937
  • Barang Dalam Persetujuan KerangkaKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed to beoriginating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose nor arecapable of being restored or repaired and are fit only for disposal or recovery ofparts of raw materials, or for recycling purpose(4; andk.
Upload : 11-01-2011
Putusan MAHKAMAH AGUNG Nomor 64 K/PDT.SUS/2010
PT. BUNGO RAYA NUSANTARA; PT. JAMBI RESOURCES LIMITED (d/h. PT. BASMAL UTAMA INTERNATIONAL)
492399 Berkekuatan Hukum Tetap
  • that BRN compensates and pay BUI the amount of US$2,198,930 for the illegal mining and extraction of the coal depositfrom Block 411.(11) ORDERS that BRN pays BUI interest in the amount ofRp.579,208, 700.06 and US$ 3,706,583.95 for the period until 15 June2009, and thereafter at the rate of 6% per annum, compoundedevery 90 days over the principal amounts awarded under DecisionsNos. 6,7,8,9 and 10 above.(12) NOTES that SIAC has determined the arbitration costs for theproceedings at S$ 402,134.84, which
    This resulted in an agreement being concluded with BRN on12 January 2006, which is Exhibit 2 to the SOC. That agreement wasHal. 11 dari 39 hal. Put. No. 64 K/Pdt.Sus/2010rudimentary, and it was soon replaced with the BUI CooperationAgreement which signed on 28 July 2006, together with the PresidentDirector of BRN.
    NTC is thecompany which holds the Coal Contract of Work ("CCOW") from theGovernment of Indonesia ("GOI"). The NTC Cooperation Agreement wasexecuted on the same day",Yang terjemahan Bahasa Indonesianya (Bukti P8a), berbunyi:"Pertamatama saya dikenalkan kepada Ibu Ratna Handini dan Tn.Djendri Djusman dari pihak BRN sekitar tahun 2005. Hal inimenyebabkan dibuatnya suatu perjanjian dengan BRN pada tanggal 12Januari 2006, yang tercantum dalam Lampiran 2 SOC.
    Recognition and enforcement of the award may be refused, at therequest of the party against whom it invoked, only if the party furnishes tothe competent authority where the recognition and enforcement is sought,proof that:(e) the award has not yet become binding on the parties, or has been setaside or suspended by competent authority of the country in which, orunder the law of which, that award was made".Yang dalam terjemahan bebas dalam bahasa Indonesianya adalah1.
    Recognition and enforcement of the award may be refused, at therequest of the party against whom it invoked, only if the party furnishes tothe competent authority where the recognition and enforcement is sought,proof that:(e) the award has not yet become binding on the parties, or has been setaside or suspended by competent authority of the country in which, orunder the law of which, that award was made"Terjemahannya:"1.
Register : 10-10-2013 — Putus : 13-10-2014 — Upload : 10-11-2015
Putusan PENGADILAN PAJAK Nomor Put-56093/PP/M.XVIIB/19/2014
Tanggal 13 Oktober 2014 — Pemohon Banding dan Terbanding
15649
  • Origin Criteria: For exports to the above mentioned countries to be eligible forpreferentia) treatment, the requirement is that either:(iv) Products which satisfy the product specific rules provided for in attachment Bof the Rules of Origin for the ACFTA shall be considered as products to whichsufficient transformation has been carried out in a Party.If the products qualify under the above criteria, the exporter must indicate inBox 8 of this form the origin criteria on the basis of which the claims