Sesuai dengan referensi dan pernyataan dari supplier LubrizolSoutheast Asia (Pte) Ltd. dinyatakan bahwa: WN 1010 A are additives for lubricating oil.These additive are raw materials under HS code 3811.21.90.00 which contain petroleum oilsor oil obtained from bituminous minerals and designed for mineral based engine oils. Theseadditives are not sunthetic based.

From theperspective of the transferor, the arms length principle wouldexamine the pricing at which a comparable independententerprise would be willing to transfer the property.From the perspective of the transferee, a comparableindependent enterprise may or may not be prepared to pay sucha price, depending on the value and usefulness of the intangibleproperty to the transferee in its business.

Putusan Nomor 1204/B/PK/PJK/2015performed the activity inhouse for itself.lf the activity is not onefor which the independententerprise would have been willing topay or perform for itself, the activity ordinarily should not beconsidered as an intragroup service under the arms lengthprinciple.6.2.

Putusan Nomor 1204/B/PK/PJK/2015atas expected benefits from the intangible property (possiblydetermined through a net present value calculation), anylimitations on the geographic area in which rights may beexercised; export restrictions on goods produced by virtue ofany rights transferred; the exclusive or nonexclusivecharacter of any rights transferred; the capital investment (toconstruct new plants or to buy special machines), the startupexpenses and the development work required in the market;

Fromthe perspective of the transferor, the arms length principlewould examine the pricing at which a comparable independententerprise would be willing to transfer the property.From the perspective of the transferee, a comparableindependent enterprise may or may not be prepared to paysuch a price, depending on the value and usefulness of theintangible property to the transferee in its business.

This can be determinedby considering whether an independent enterprise incomparable circumstances would have been willing to pay forthe activity if performed for it by an independent enterprise orwould have performed the activity inhouse for itself.lf theactivity is not one for which the independententerprise wouldhave been willing to pay or perform for itself, the activityordinarily should not be considered as an intragroup serviceunder the arms length principle,6.6.

Ketentuan dalam PSC baru tersebutberbunyi sebagai berikut:BPMIGAS and CONTRACTOR agree that all of the percentages appearing inthe Section VI of this CONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction under Article26 (4) of the Indonesian Income Tax Law and is not sheltered by any Tax Treatyto which the Government of the Republic Indonesia has become a party.

Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other

Berikut adalah kutipan butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 Dividends, nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless favourably

Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BP MIGAS and CONTRACTOR agree that all of the percentagesappearing in Subsections 6.2.3 and 6.3.2 of Section VI of this CONTRACThave been determined on the assumption that CONTRACTOR is subject tofinal tax on profits after tax deduction under Article 26 (4) of the IndonesiaIncome Tax Law and is not sheltered by any Tax Treaty to which theGovernment of the Republic of Indonesia has become a party.

Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration...;(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.

Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku TarifKepabeanan Indonesia Tahun 2012, sebagai berikut: 64.01Alas kaki tahan air dengan sol luar danbagian atas dari karet atau dari plastikbagian atas nya tidak dipasang pada soldan tidak dirakit dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atauproses semacam itu;Waterproof footwear with outersoles and uppers of rubber of ofplastics, the uppers of which areneither fixed to the sole noraseembled by stitching, riveting,nailing, screwing

unggas olahan dan barang dibuat daripadanya; bungaartifisial; barang dari rambut manusia;Sesuai BTKI 2017, Bab 64 adalah Alas kaki, pelindung kaki dansejenisnya; bagian dari barang tersebut;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

Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubberor of plastics, the uppers of which are neither fixed to the solenor assembled by stitching, riveting, nailing, screwing,plugging or similar processes;64.02 Other footwear with outer soles and uppers of rubber orplastics;3.

Bahwa pengertian Waterproof dari negara Canada yaitu CustomsTariff Schedule Canada dapat dilihat dari beberapa literatur danstruktur klasifikasi Pos 64.01 dan 64.02 sebagai berikut:64.01 Waterproof footwear with outer soles and uppers of rubber orof plastics, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging or similarprocesses;6401.10 Footwear incorporating a protective metal toecap Of rubber:6401.10.11 00 Riding boots solely of rubber6401.10.19

Pasal 2.1 dari Addendum No. 1 yang menyebutkan :Toepfer agrees to make available to BSS, a stock financing facility under which Toepfershall make available, supply and sell to BSS the Merchandise with terms and conditionsstipulated in this Agreement and each of the Sales Contract, and provide supplier's credit ofup to 30% (eighty percent) of the Purchase price for the Specified Period.

Untuk jelasnya, kami kutipketentuan Pasal 3.1 Stock Financing Agreement sebagai berikut:Halaman 27dari 53 HaLPutusan No.248/PdtG/2013/PN.JKT.PSTThe supply and sale of Merchandise shall be made by Toepfer in accordance with the SalesContract which form an integral part and as anaddendum to this Agreement nne nnn nnn nnnTerjemahan resmi dan tersumpahnya sebagai berikut:"Penyediaan dan penjualan Barang Dagang harus dilaksanakan oleh Toepfer sesuai denganKontrak Penjualan yang merupakan satu kesatuanyang

,Sedangkan dalam Sales Contract Sales Contract No.21204150, tanggal 26April 2012 (linat bukti P3, P4, T1a, T1b) menyebutkanARBITRATIONShould any dispute arise between the contracting parties and no agreement can be reached,these disputes shall be settled by Arbitration, which shall take place in London as per FOSFAregulation. The award given by the organization concerned shall be final and binding upon bothparties. The fees for Arbitration shall be borned by the losing party.

Peraturan FOSFABahwa dalam Pasal 28 dari peraturan Fosfa 24 (lihat bukti T3a, T3b)MISNYy CUT Ke sa2se a reeseeee ee creneeae eee reeeemee eee eeeemsan enteemmae renee eeeAny dispute arising out of this contract, including any question of law arising in connectiontherewith, shall be referred to arbitration in London (or elsewhere if so agreed) in accordancewith the Rules of Arbitration and Appeal of the Federation of Oils, Seeds and Fats AssociationsLimited, in force at the date of this contract and of which

The Parties have agreed that the Contract is assumed to besuspended temporarily starting 30' September 1998, until thepolitical and economic situation in Indonesia will allow the Projectto be continued, or until the date mentioned in condition 3) below,which ever is earlier;2.

The Parties agree that once conditions conducive to continuationexist, and provided BTID wishes so to continue the Project, POCshall complete the Contract Works, until all phases of workprovided in the Contract are completed and secured, ascontemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political

, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political and physical circumstances at such time shallpermit;However if until 18t November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties."

such time, which termsand conditions shall be as nearly approximate those of theoriginal contract as economic, political and physicalcircumstances at such time shall permit;However if until 18 November 2000, BTID still have notresumed the Project, the Parties shall discuss and agree onthe further extension of suspension period, or termination ofthe Contract on terms and conditions acceptable to bothparties."

time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political and physical circumstances at such time shallpermit;6) However if until 18* November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties."

In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary to indicate ISSUED RETROACTIVELY inBox 13.bahwa menurut pendapat

Inexceptional cases where the Certificate of Origin (Form E) has not been issued by thetime of shipment or no later than three (3) days from the date of shipment, at the requestof the exporter, the Certificate of Origin (Form E) shall be issued retroactively inaccordance with the domestic laws, regulations and administrative rules of the exportingParty within twelve (12) months from the date of shipment, in which case it is necessary toindicate ISSUED RETROACTIVELY in Box 13.bahwa Revised Operational

Meliputi : Machinery plant and other mechanical tools, electrical andelectronic equipment including, air conditioning system lifts, moveableequipment, design, moulds, patterm,supporting and protective structure,but not limited to lighting system, fire fighting equipment, compressor,washing and cleaning machine, generator, spare part and all otheraccessories attached theeto, which all contained within the premises andowned by insured or rented or hold in trus and for which the insured areresponsible

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

It compared the levels with thestandards for other nations in the Association of Southeast AsianNations, which define arsenic pollutions as 50 to 300 parts permillion.

In particular, it disputes aNovember government report, which forms the basis of the civilsuit ,that said mercury and arsenic had entered the food chainfrom some five million tons of mine waste deposited in the bayover several years.

A graduate of the Medical School of SamRatulangi University, which is also subsidized by Newmont, Dr.Rotty said in an interview here that she felt no need to warn thecommunity about the government report, issued by theEnvironment Ministry, which found elevated levels of arsenic andmercury in the fish from the bay. There is no information from theMinistry of Health that fish have high arsenic she said.

Theaccord does not directly address the question of pollution andPutusan No.408/Pdt.G/2007/PN .Jkt.Pst. 4423.does not state whether the companys mine, which deposited minewaste through a pipe into equatorial waters, polluted the bay.

A graduate of the Medical School of Sam RatulangiUniversity, which is also subsidized by Newmont, Dr. Rotty said in aninterview here that she felt no need to warn the community about thegovernment report, issued by the Environment Ministry, which foundelevated levels of arsenic and mercury in the fish from the bay.Putusan No.408/Pdt.G/2007/PN .Jkt.Pst. 206(x)127.There is no information from the Ministry of Health that the fish havehigh arsenic, she said.

(c) in respect of the rights of performers, producers of phonograms andbroadcasting organizations not provided under this Agreement(sehubungan dengan hakhak pemain, produser rekaman suara danlembaga penyiaran tidak diatur dalam Persetujuan ini):(d) deriving from international agreements related to the protection ofintellectual property which entered into force pnor to the entry intoforce of the WTO Agreement, provided that such agreements arenotified to the Council for TRIPS and do not constitute

Members may avail themselves of the exceptions permitted underparagraph 17 In relation to judicial and administrative procedures, includingthe designation of an address for service or the appointment of an agentwithin the jurisdiction of a Member, only where such exceptions arenecessary to secure compliance with laws and regulations which are notinconsistent with the provisions of this Agreement and where suchpractices are not applied in a manner which would constitute a disguisedrestriction on trade

dagang atau sebagai elemen merek dagang, halhalyang berhubungan dengan lambang, bendera, dan lambang negaralainnya dari negaranegara Peserta Konvensi, tandatanda dan stempelresmi yang menunjukkan kontrol dan jaminan (pembenaran identitas)negaranegara Peserta Konvensi, serta imitasi apapun dari sudutpandang heraldik;The provisions of subparagraph (a), above, shall apply equally toarmorial bearings, flags, other emblems, abbreviations, and names, ofinternational intergovernmental organizations of which

organisasi yangbersangkutan dan halhal yang berhubungan dengan lambang,bendera, emblem, singkatan, dan nama, atau apabila penggunaanatau pendaftaran mungkin tidak untuk menyesatkan publik mengenaiadanya koneksi antara pengguna dan organisasij;(a) For the application of these provisions, the countries of the Union agree(b)(4)to communicate reciprocally, through the intermediary of theInternational Bureau, the list of State emblems, and official signs andhallmarks indicating control and warranty, which

Members may avail themselves of the exceptions permitted underparagraph 7 in relation to judicial and administrative procedures,including the designation of an address for service or theappointment of an agent within the junsdiction of a Member, onlywhere such exceptions are necessary to secure compliance withlaws and regulations which are not inconsistent with the provisionsof this Agreement and where such practices are not applied in amanner which would constitute a disguised restriction on trade

Due process of lawpadadasarnya bukan sematamata mengenai rule of law, akan tetapi merupakanunsure yang essensial dalam penyelenggaraan peradilan yang intinya adalahbahwa ia merupakan ...a law which hears before it condemns, which proceedsupon inquiry,and renders judgement only after trial... Pada dasarnya yangmenjadi titik sentral adalah perlindungan hakhak asasi individu terhadap arbitraryaction of the goverment.

Pasal 14 angka 3 huruf a (mengenai hak yang dilanggar) :In thedetermination of any criminal charge against him, everyone shall beentitledHalaman 7Putusan No. 30/Pra.Pid/2016/PN.Mdn.to the following minimum guarantees, in full equality :a) To be informedpromptly and in detail in a language which beunderstands of the nature andcause of the charge against him ;terjemahannya :Dalam penentuan suatutindak kejahatan, setiap orang berhak atas jaminanjaminan minimaldibawah ini secara penuh, yaitu :a) untuk

Putusan Nomor 1396/B/PK/PJK/2016of Article 8 (Business Profits) or Article 15 (IndependentPersonal Services) shall apply.Where any amount designated as interest paid to anyrelated person exceeds an amount which would have beenpaid to an unrelated person, the provisions of this Articleshall apply only to so much of the interest as would havebeen paid to an unrelated person.

In such a case theexcess payment may be taxed by each Contracting Stateaccording to its own law, including the provisions of thisConvention where applicable.The term "interest" as used in this Convention meansincome from bonds, debentures, Government securities,notes, or other evidences of indebtedness, whether or notsecured by a mortgage or other securities and whether ornot carrying a right to participate in profits, and debtclaimsof every kind, as well as all other income which, under thetaxation

law of the Contracting State in which the incomehas its source, is assimilated to income from money lent.2.5.

BPI as required by the latter and within thescope of its business operations, the comprehensive services, consulting andassistance in the areas expressly provided for herein.By the terms of this contract, BREDERO PRICE shall provide such services asdefined hereinafter.It is expressly agreed that this contract does not include any rights upon the tradename or patents belonging to BREDERO PRICE which, in consideration of theirspecific nature may be covered by supplementary contracts.

OTHER SERVICESe BREDERO PRICE shall get other services which it hasdeveloped itself at the disposal of PT. BPI and which PT. BPImight be able to benefit from in its usual business operations.BREDERO PRICE shall inform PT. BPI of the existence of suchnew services immediately upon their being put into operation.Yang terjemahan dalam bahasa Indonesianya menyatakan (Bukti PK8):2.

Lihat surat dari Pricewaterhouse Coopers (auditorindependen) tanggal 20 November 2006 kepada BSH BV perihal Bredero ShawIndonesian (Penghasilan Indonesia Bredero Shaw), yang antara lain menyatakan(Bukti PK10):Herewith we confirm that the service fee of $US 1,288,244 which Bredero ShawHolding BV charged to PT Bredero Shaw Indonesia in 2005 is included in the 2005Halaman 19 dari 33 halaman Putusan Nomor 230/B/PK/PJK/2012statutory accounts and is reported as gross Income in the draft 2005 corporateIncome

Selengkapnya KonsideransService Agreement tersebut menyatakan (Bukti PK7):WITNESSETHWHEREASBREDERO PRICE possesses a certain amount of skill and knowhow which it hasdeveloped worldwide, but not in Indonesia and acquired through extensiveinternational operations.Its sound reputation and position throughout the world are evidence thereof.It has made achievements not only in design, plant construction and manufacture ofindustrial pipe coating, but also in the areas of administration and finance, marketing

Putusan Nomor 780/B/PK/PJK/2012menyatakan bahwa: The financial statements which are presented is USDollars, have been prepared on the accrual basis, except for the statements ofcash flows which are presented on a cash basis;Bahwa dengan demikian berdasarkan data dan fakta yang ada, mengingatbahwa sistem pembukuan yang dianut Pemohon Banding adalah accrual basis,maka atas biaya bunga kepada Nissho Iwai Corporation untuk Tahun 2005sebesar US$ 6,608,121.75 atau sebesar Rp 55.206.350.507,00 yang telahdibebankan

Bahwa terkait dengan pendapat Majelis Hakim sebagaimana dimuat padahalaman 30 alinea ke10 dan halaman 31 alinea ke6 tersebut di atas,maka Pemohon Peninjauan Kembali (Semula Terbanding) menyatakansangat keberatan dengan pendapat Majelis Hakim dengan alasan sebagaiberikut:a.Kami berpendapat bahwa article 11 (2) P3B antara Pemerintah RI danPemerintah Jepang berbunyi, However, such interest may also betaxed in the Contracting State in which it arises, and according to thelaws of that Contracting State

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;(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 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

Ketentuan dalam PSC baru tersebutberbunyi sebagai berikut:"BPMIGAS and CONTRACTOR agree that all of the percentages appearing inthe Section VI of this CONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction under Article26 (4) of the Indonesian Income Tax Law and is not sheltered by any Tax Treatyto which the Government of the Republic Indonesia has become a party.

Hal ini dapatdilihat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other

Berikut adalah kutipan butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and Production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless

Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in Subsections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income Tax Law and is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.

Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....;(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.

In exceptional cases where the Certificateof Origin (Form E) hasnot been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of the exporter,the Certificate of Origin (Form E)shall be issued retroactively in accordancewith the domestic laws, regulationsand administrative rules of the exportingParty within twelve (12) months from thedate of shipment, in which case it isnecessary to indicate ISSUED RETROACTIVELY in Box 13.

dan/atauinstansi berwenang dari beberapa Negara dalam suatu sistem jaringankerjasama yang berhubungan dari Negara pengirim sampai denganNegara penerima barang;Bahwa pada tanggal 29 Januari 2014, Tergugat telah mengirimkanpenawaran biaya jasa pengurusan transportasi (quotation) Ref: SM39346 kepada Penggugat (Bukti T1), dimana pada akhir quotationtersebut telah dinyatakan:"All transactions are subject to the FIATA Rules for Freight ForwardingServices (copies available on request from the company), which

dan/atau instansi berwenang dari beberapanegara dalam suatu sistem jaringan kerjasama dari negara pengirimsampai dengan negara penerima barang;Bahwa pada tanggal 29 Januari 2014, Pemohon Kasasi telahmengirimkan penawaran biaya jasa pengurusan transportasi(quotation) Ref: SM 39346 kepada Termohon Kasasi (vide Bukti T1),dimana pada akhir quotation tersebut telah dinyatakan:All transactions are subject to the FIATA Rules for Freight ForwardingServices (copies available on request from the company), which

pengurusantransportasi (Freight Forwarding) dalam rangka mengkoordinasikanpengurusan pengiriman barang Termohon Kasasi dari Semarang kelokasi CIFF 2014 di Guangzhou RRG, yang telah dipenuhiPemohon Kasasi dengan mengirimkan penawaran biaya jasapengurusan transportasi (quotation) Ref: SM 39346 tanggal 29Januari 2014 (vide Bukti T1), dimana pada akhir quotation tersebuttelah dinyatakan:"All transactions are subject to the FIATA Rules for FreightForwarding Services (copies available on request from the company),which

Nomor 1106 K/Padt./20165.2.5.3:undangundang bagi Termohon Kasasi dan Pemohon Kasasi sesuaidengan Pasal 1338 KUH Perdata (Asas Kebebasan Berkontrak);Bahwa dengan demikian Termohon Kasasi telah setuju pula padapersyaratan yang tercantum dalam quotation Pemohon Kasasi yangmenyatakan: All transactions are subject to the FIATA Rules forFreight Forwarding Services (copies available on request from thecompany), which, in certain cases, exclude or limit the company'sliabilities, dimana FIATA Rules for Freight

(i) /n no circumstances whatsoever shall the company be liable tothe customer or owner for consequential loss or loss of markethowever caused;(ii) Without prejudice to any other conditions herein or otherdefences which may be open to the company, In nocircumstances whatsoever shall the company be liable to thecustomer or owner for delay or deviation however caused in asum in excess of twice the company own charges in respect ofthe relevant transaction;16.