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Putus : 22-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 536/B/PK/PJK/2016
Tanggal 22 Juni 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
2717 Berkekuatan Hukum Tetap
  • Customs and Borders Protection, for the purposes of heading 6401:waterproof footwear means: footwear specified in the heading, designedto protect against penetration by water or other liquid,whether or notsuch footwear is primarily designed to such purposes. ( According toadditional U.S.
    Canada Borders Service Agency, Statement Of Reason ,Ottawa NovHalaman 10 dari 35 halaman Putusan Nomor 536 B/PK/PJK/2016Dec 9 2002The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to give waterproofprotection to the footware incorporated into a single component whichmay be made of rubber or plasticditerjemahkan ciri khas alas kaki tahan air adalah kedua bagian sol danbagian atasnya mampu memberikan perlindungan tahan air terhadapkaki
    Customs and Borders Protection, for the purposes of heading6401:waterproof footwear means: footwear specified in the heading,designed to protect against penetration by water or otherliquid,whether or not such footwear is primarily designed to suchpurposes. ( According to additional U.S.
    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 give waterproofprotection to the foot, are incorporated into a single componentwhich may be made of rubber or plastic diterjemahkan ciri khasalas kaki tahan air adalah kedua bagian sol dan bagian atasnyamampu memberikan perlindungan tahan air terhadap kaki,terbentuk dalam komponen tunggal yang terbuat dari
    Disisi lain, U.S.Customs and Borders Protection, For The Purpose of Heading 6401:watreproof Footwear means : footwear specified in the heading,designed to protect againt penetration by water or other liquid,, whetheror not such footwear is primarily designed to such purposes (accordingto additional U.S.Note to Chapter 64).
Putus : 19-07-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 512/B/PK/PJK/2016
Tanggal 19 Juli 2016 — CV PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
238 Berkekuatan Hukum Tetap
  • Customs and Borders Protection, for the purposes of heading 6401:Waterproof Footwear means: footwear specified in the heading, designed toprotect against penetration by water or other liquid, whether or not suchfootwear is primarily designed to such purposes. (According to additionalU.S.
    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
    Customs and Borders Protection, for the purposes of heading 64017:waterproof footwear means: footwear specified in the heading, designed toprotect against penetration by water or other liquid,whether or not suchfootwear is primarily designed to such purposes. (According to additionalU.S.
    Note 3 to chapter 64) terjemahannya: Untuk tujuan pos 6401, alas kakitahan air berarti alas kaki yang disebutkan dalam pos tersebut, yangdirancang 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:Halaman 25 dari 33 halaman.
    Customs and Borders Protection,Halaman 29 dari 33 halaman. Putusan Nomor 512/B/PK/PJK/201610.11.12.For The Purpose of Heading 6401: waterproof footwear means: footwearspecified in the heading, designed to protect againt penetration by water orother liquid, whether or not such footwear is primarily designed to suchpurposes (according to additional U.S.
Register : 08-05-2017 — Putus : 07-06-2017 — Upload : 11-07-2017
Putusan MAHKAMAH AGUNG Nomor 1072 B/PK/PJK/2017
Tanggal 7 Juni 2017 — CV. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI;
3552 Berkekuatan Hukum Tetap
  • Customs and Borders ProtectionAccording to additional U.S. Note 3 to chapter 64For the purposes of heading 6401, waterproof footwear meansfootwear specified in the heading, designed to protect againstpenetration by water or other liquid, whether or not such footwear isprimarily designed to such purposes.
    atau cairan lainnya, tanopa memperdulikan apakah alaskaki tersebut semula dirancang untuk tujuan tersebut atau tidak;Penyataan U.S Customs mempunyai pemahaman, alas kaki tahan airadalah alas yang dirancang untuk melindungi dari penetrasi air,walaupun awalnya alas kaki dirancang/dibentuk untuk menjadiwaterproof footwear, namun dari hasil rancangannya alas kakitersebut tidak dapat melindungi dari penetrasi air, maka alas kakitersebut tidak dapat diklasifikasikan sebagai alas kaki tahan air;Canada Borders
    Customs and Borders Protection, for the purposes of heading 6401:waterproof footwear means : footwear specified in the heading, designed toprotect against penetration by water or other liquid, whether or not suchfootwear is primarily designed to such purposes. (According to additionalU.S.
    Note 3 to chapter 64 ) terjemahannya : Untuk tujuan pos 6401, "alaskaki tahan 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 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give
Putus : 16-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 504/B/PK/PJK/2016
Tanggal 16 Juni 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
1912 Berkekuatan Hukum Tetap
  • Customs and Borders Protection, for the purposes of heading 6401:waterproof footwear means: footwear specified in the heading, designed to protectagainst penetration by water or other liquid, whether or not such footwear isprimarily designed to such purposes. (According to additional U.S.
    Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002:The distinctive feature of Waterproof Footwear is that both the sole portion and thea portion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which may be made of rubber or plasticditerjemahkan ciri knas alas kaki tahan air adalah kedua bagian sol dan bagianatasnya mampu memberikan perlindungan tahan air terhadap kaki, terbentuk dalamkomponen tunggal yang terbuat dari
    Customs and Borders Protection, for the purposes ofheading 6401:waterproof footwear means: footwear specified in the heading, designed to protect against penetration by water or other liquid,whether or not such footwear is primarily designed to suchpurposes. ( According to additional U.S.
    Canada Borders Service Agency, Statement Of Reason ,OttawaNov Dec 9 2002Halaman 24 dari 32 halaman.
    Customs and Borders Protection, For ThePurpose of Heading 6401: watreproof Footwear means : footwearspecified in the heading, designed to protect againt penetration bywater or other liquid,, whether or not such footwear is primarilydesigned to such purposes (according to additional U.S.Note toChapter 64)Bahwa dalam perkara a quo barang yang diimpor dengan PIB Nomor: 161818 tanggal 23 April 2014 berupa Non Waterproof EVA PlasticFootwear (16 jenis barang sesuai lembar lanjutan PIB), adalah alaskaki
Putus : 28-07-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 632/B/PK/PJK/2016
Tanggal 28 Juli 2016 — CV PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
299 Berkekuatan Hukum Tetap
  • Customs and Borders Protection, for the purposes of heading6401:Halaman 12 dari 21 halaman. Putusan Nomor 632/B/PK/PJK/2016waterproof footwear means: footwear specified in the heading, designedto protect against penetration by water or other liquid,whether or notsuch footwear is primarily designed to such purposes. ( According toadditional U.S.
    Canada Borders Service Agency, Statement Of Reason ,Ottawa NovDec 9 2002The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to give waterproofprotection to the foot, are incorporated into a single component whichmay be made of rubber or plastic diterjemahkan ciri knas alas kaki tahanair adalah kedua bagian sol dan bagian atasnya mampu memberikanperlindungan tahan air terhadap kaki, terbentuk dalam komponentunggal yang terbuat dari
    Customs and Borders Protection, ForThe Purpose of Heading 6401: watreproof Footwear means : footwearspecified in the heading, designed to protect againt penetration by water orother liquid, whether or not such footwear is primarily designed to suchpurposes (according to additional U.S.Note to Chapter 64)Bahwa dalam perkara a quo barang yang diimpor dengan PIB Nomor:017934, tanggal 14 Januari 2013 adalah Non Waterproof Adult PlasticSlipper dll, (Pos 2, 3, dan 4, sesuai lembar lanjutan PIB) adalah
Putus : 16-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 502/B/PK/PJK/2016
Tanggal 16 Juni 2016 — CV. Pujima Goarna vs. DIREKTUR JENDERAL BEA DAN CUKAI
2311 Berkekuatan Hukum Tetap
  • Customs and Borders ProtectionAccording to additional U.S.
    atau cairan lainnya, tanpoa memperdulikan apakah alaskaki tersebut semula dirancang untuk tujuan tersebut atau tidak;Penyataan U.S Customs mempunyai pemahaman, alas kaki tahan airadalah alas yang dirancang untuk melindungi dari penetrasi air,walaupun awalnya alas kaki dirancang/dibentuk untuk menjadiwaterproof footwear, namum dari hasil rancangannya alas kakitersebut tidak dapat melindungi dari penetrasi air, maka alas kakitersebut tidak dapat diklasifikasikan sebagai alas kaki tahan air;Canada Borders
    Customs and Borders Protection, for the purposes ofheading 6401:waterproof footwear means: footwear specified in the heading,designed to protect against penetration by water or otherliquid,whether or not such footwear is primarily designed to suchpurposes. ( According to additional U.S.
    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 give waterproofprotection to the foot, are incorporated into a single componentwhich may be made of rubber or plasticditerjemahkan ciri khasalas kaki tahan air adalah keduabagian sol danbagianatasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau
    Customs and Borders Protection, For ThePurpose of Heading 6401: watreproof Footwear means : footwearspecified in the heading, designed to protect againt penetration bywater or other liquid,, whether or not such footwear is primarilydesigned to such purposes (according to additional U.S.Note toChapter 64)Bahwa dalam perkara a quo barang yang diimpor dengan PIBNomor: 049524 tanggal 05 Februari 2014, berupa Plastic Footwears,adalah alas kaki jenis sandal jepit dan sandal terbuat dari plastik EVA,sehingga
Putus : 16-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 501/B/PK/PJK/2016
Tanggal 16 Juni 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
218 Berkekuatan Hukum Tetap
  • Customs and Borders ProtectionAccording to additional U.S. Note 3 to chapter 64 .For the purposes of heading 6401, "waterproof footwear means footwearspecified in the heading, designed to protect against penetration by water or otherliguid, whether or not such footwear is primarily designed to such purposes."
    Penyataan U.S Customs mempunyai pemahaman , alas kaki tahan air adalahalas yang dirancang untuk melindungi dari penetrasi air, walaupun awalnya alaskaki dirancang/dibentuk untuk menjadi waterproof footwear, namum dari hasilrancangannya alas kaki tersebut tidak dapat melindungi dari penetrasi air, makaalas kaki tersebut tidak dapat diklasifikasikan sebagai alas kaki tahan air.Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002" The distinctive feature of waterproof footwear is
    Customs and Borders Protection, for the purposes ofheading 6401:Halaman 22 dari 31 halaman. Putusan Nomor 501/B/PK/PJK/2016waterproof footwear means: footwear specifiedin the heading,designed to protect against penetration by water or otherliquid,whether or not such footwear is primarily designed to suchpurposes. ( According to additional U.S.
    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 give waterproofprotection to the foot, are incorporated into a single componentwhich may be made of rubber or plasticditerjemahkan ciri khasalas kaki tahan air adalah keduabagian sol dan bagianatasnya mampu memberikan perlindungan tahan air terhadapkaki, terobentuk dalam komponen tunggal yang terbuat dari
    Customs and Borders Protection, For ThePurpose of Heading 6401: watreproof Footwear means : footwearspecified in the heading, designed to protect againt penetration bywater or other liquid,, whether or not such footwear is primarilydesigned to such purposes (according to additional U.S.Note toChapter 64);Bahwa dalam perkara a quo barang yang diimpor dengan PIB Nomor: 097092 tanggal 12 Maret 2014 berupa Alas Kaki dari Plastik (19jenis barang sesuai dengan PIB) untuk pos 1, 9, 10, 12 s.d. 19, adalahalas
Putus : 22-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 534/B/PK/PJK/2016
Tanggal 22 Juni 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
2814 Berkekuatan Hukum Tetap
  • Customs and Borders ProtectionAccording to additional U.S.
    .> Penyataan U.S Customs mempunyai pemahaman, alas kaki tahan airadalah alas yang dirancang untuk melindungi dari penetrasi air, walaupunawalnya alas kaki dirancang/dibentuk untuk menjadi waterproof footwear,namum dari hasil rancangannya alas kaki tersebut tidak dapat melindungidari penetrasi air, maka alas kaki tersebut tidak dapat diklasifikasikansebagai alas kaki tahan aire Canada Borders Service Agency, Statement Of Reason ,Ottawa NovDec 92002The distinctive feature of waterproof footwear is
    Customs and Borders Protection, for the purposes of heading6401:waterproof footwear means: footwear specified in the heading,designed to protect against penetration by water or otherHalaman 23 dari 32 halaman Putusan Nomor 534 B/PK/PJK/2016liquid,whether or not such footwear is primarily designed to suchpurposes. ( According to additional U.S.
    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 give waterproofprotection to the foot, are incorporated into a single componentwhich may be made of rubber or plastic diterjemahkan ciri khasalas kaki tahan air adalah kedua bagian sol dan bagian atasnyamampu memberikan perlindungan tahan air terhadap kaki,terbentuk dalam komponen tunggal yang terbuat dari
    Disisi lain, U.S.Customs and Borders Protection, For The Purpose of Heading 6401:watreproof Footwear means : footwear specified in the heading,designed to protect againt penetration by water or other liquid,, whetheror not such footwear is primarily designed to such purposes (accordingto additional U.S.Note to Chapter 64)9.
Putus : 22-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 537/B/PK/PJK/2016
Tanggal 22 Juni 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
2711 Berkekuatan Hukum Tetap
  • Customs and Borders Protection, for the purposes of heading 6401:Waterproof Footwear means: footwear specified in the heading, designed toprotect against penetration by water or other liquid, whether or not suchfootwear is primarily designed to such purposes. (According to additionalU.S.
    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 knas alas kaki tahan air adalah kedua bagian solHalaman 10 dari 35 halaman Putusan Nomor 537 B/PK/PJK/2016dan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki
    Customs and Borders Protection, for the purposes of heading6401:waterproof footwear means: footwear specified in the heading,designed to protect against penetration by water or otherliquid,whether or not such footwear is primarily designed to suchpurposes. ( According to additional U.S.
    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 give waterproofprotection to the foot, are incorporated into a single componentwhich may be made of rubber or plastic diterjemahkan ciri khasalas kaki tahan air adalah kedua bagian sol dan bagian atasnyamampu memberikan perlindungan tahan air terhadap kaki,terbentuk dalam komponen tunggal yang terbuat dari
    Disisi lain, U.S.Customs and Borders Protection, For The Purpose of Heading 6401:watreproof Footwear means : footwear specified in the heading,designed to protect againt penetration by water or other liquid,, whetheror not such footwear is primarily designed to such purposes (accordingto additional U.S.Note to Chapter 64)Bahwa dalam perkara a quo barang yang diimpor dengan PIB Nomor :202612 tanggal 20 Mei 2014 berupa Non Waterproof Footwear adalahalas kaki jenis sandal jepit dan sandal terbuat dari
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
2121 Berkekuatan Hukum Tetap
  • Customs and Borders Protection, for the purposes of heading 6401:Waterproof Footwear means: footwear specified in the heading, designed toprotect against penetration by water or other liquid, whether or not suchfootwear is primarily designed to such purposes. (According to additionalU.S.
    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
    Customs and Borders Protection, for the purposes of heading 6401:waterproof footwear means: footwear specified in the heading, designed toprotect against penetration by water or other liquid,whether or not suchfootwear is primarily designed to such purposes. (According to additionalU.S.
    Note 3 to chapter 64) terjemahannya: Untuk tujuan pos 6401, alas kakitahan air berarti alas kaki yang disebutkan dalam pos tersebut, yangdirancang 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
    Customs and Borders Protection,For The Purpose of Heading 6401: waterproof footwear means: footwearspecified in the heading, designed to protect againt penetration by water orother liquid, whether or not such footwear is primarily designed to suchpurposes (according to additional U.S.
Register : 08-05-2017 — Putus : 07-06-2017 — Upload : 11-07-2017
Putusan MAHKAMAH AGUNG Nomor 1073 B/PK/PJK/2017
Tanggal 7 Juni 2017 — CV. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI;
266 Berkekuatan Hukum Tetap
  • Customs and Borders ProtectionAccording to additional U.S. Note 3 to chapter 64For the purposes of heading 6401, waterproof footwear meansfootwear specified in the heading, designed to protect againstHalaman 6 dari 31 halaman. Putusan Nomor 1073/B/PK/PJK/2017penetration by water or other liguid, whether or not such footwear isprimarily designed to such purposes.
    atau cairan lainnya, tanoa memperdulikan apakah alaskaki tersebut semula dirancang untuk tujuan tersebut atau tidak;Penyataan U.S Customs mempunyai pemahaman, alas kaki tahan airadalah alas yang dirancang untuk melindungi dari penetrasi air,walaupun awalnya alas kaki dirancang/dibentuk untuk menjadiwaterproof footwear, namum dari hasil rancangannya alas kakitersebut tidak dapat melindungi dari penetrasi air, maka alas kakitersebut tidak dapat diklasifikasikan sebagai alas kaki tahan air;Canada Borders
    Customs and Borders Protection, for the purposes of heading 6401:waterproof footwear means : footwear specified in the heading,designed to protect against penetration by water or other liquid, whetheror not such footwear is primarily designed to such purposes.(According to additional U.S.
    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
Putus : 18-07-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1121 B/PK/PJK/2017
Tanggal 18 Juli 2017 — CV PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
21753 Berkekuatan Hukum Tetap
  • Customs and Borders ProtectionAccording to additional U.S.
    Putusan Nomor 1121/B/PK/PJK/2017Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec92002;"The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to give waterproofprotection to the foot, are incorporated into a single component whichmay be made of rubber or plastic";Diterjemahkan oleh Penerjemah Resmi dan Tersumpah Harry F.SugiartoCiri knas alas kaki tahan air adalah kedua bagian sol dan bagian atasnyamampu memberikan perlindungan
    Customs and Borders Protection, for the purposes of heading 6401:waterproof footwear means: footwear specified in the heading, designed toprotect against penetration by water or other liquid,whether or not suchfootwear is primarily designed to such purposes. (According to additionalU.S.
    Note 3 to chapter 64) terjemahannya: Untuk tujuan pos 6401, alas kakitahan air berarti alas kaki yang disebutkan dalam pos tersebut, yang dirancang untuk melindungi dari penetrasi air atau cairan lainnya, tanpamempedulikan 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
Putus : 19-07-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 511/B/PK/PJK/2016
Tanggal 19 Juli 2016 — CV PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
3413 Berkekuatan Hukum Tetap
  • Customs and Borders Protection, for the purposes of heading6401:Waterproof footwear means: footwear specified in the heading,designed to protect against penetration by water or other liquid,whether or not such footwear is primarily designed to suchpurposes. (According to additional U.S. Note 3 to chapter 64)Halaman 10 dari 34 halaman.
    Canada Borders Service Agency, Statement Of Reason, OttawaNov Dec 9, 2002:The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to give waterproofprotection to the foot, are incorporated into a single componentwhich may be made of rubber or plastic, diterjemahkan ciri khasalas kaki tahan air adalah kedua bagian sol dan bagian atasnyamampu memberikan perlindungan tahan air terhadap kaki,terbentuk dalam komponen tunggal yang terbuat dari
    Customs and Borders Protection, for the purposes of heading 6401:Waterproof footwear means: footwear specified in the heading, designed toprotect against penetration by water or other liquid, whether or not suchfootwear is primarily designed to such purposes. (According to additionalU.S.
    Note 3 to chapter 64) terjemahannya: Untuk tujuan pos 6401, "alas kakitahan 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:Halaman 26 dari 34 halaman.
    Customs and Borders Protection,For The Purpose of Heading 6401: waterproof footwear means: footwearspecified in the heading, designed to protect againt penetration by water orother liquid, whether or not such footwear is primarily designed to suchpurposes (according to additional U.S.
Putus : 19-07-2016 — Upload : 11-11-2016
Putusan MAHKAMAH AGUNG Nomor 591/B/PK/PJK/2016
Tanggal 19 Juli 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
3823 Berkekuatan Hukum Tetap
  • Customs and Borders Protection, for the purposes of heading6401:waterproof footwear means:footwear specifiedin the heading,designed to protect against penetration by water or otherliquid,whether or not such footwear is primarily designed to suchpurposes. (According to additional U.S. Note 3 to chapter 64)terjemahannya : Untuk tujuan pos 6401, alas kaki tahan air berartiHalaman 12 dari 21 halaman.
    Putusan Nomor 591/B/PK/PJK/2016alas kakiyang disebutkan dalam pos tersebut, yang dirancanguntukmelindungi daripenetrasiairataucairan lainnya, tanpamemperdulikan apakah alas kaki tersebut semula dirancang untuktujuan tersebut atau tidak.Canada Borders Service Agency, Statement Of Reason ,OttawaNov Dec 9 2002;The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to give waterproofprotection to the foot, are incorporated into a single
    Customs and Borders Protection, For ThePurpose of Heading 6401: waterproof Footwear means: footwearspecified in the heading, designed to protect againt penetration bywater or other liquid" whether or not such footwear is primarilydesigned to such purposes (according to additional U.S.Note toChapter 64);Bahwa dalam perkara a quo barang yang diimpor dengan PIB Nomor050694 tanggal 7 Februari 2013 berupa Pos 2, 4, 5, 8, 12 dan 13 NonWaterproof Plastic, EVA Footwears, adalah alas kaki jenis sandaljepit
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
268 Berkekuatan Hukum Tetap
  • Customs and Borders Protection, for the purposes ofheading 6401:waterproof footwear means: footwear specified in the heading,designed to protect against penetration by water or otherliquid,whether or not such footwear is primarily designed to suchpurposes. ( According to additional U.S.
    Canada Borders Service Agency, Statement Of Reason ,OttawaNov Dec 9 2002;The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to give waterproofHalaman 13 dari 23 halaman.
    Customs and Borders Protection, For ThePurpose of Heading 6401: watreproof Footwear means : footwearspecified in the heading, designed to protect againt penetration bywater or other liquid,, whether or not such footwear is primarilydesigned to such purposes (according to additional U.S.Note toChapter 64)Bahwa dalam perkara a quo barang yang diimpor dengan PIB Nomor: PIB Nomor 523497 tanggal 27 Desember 2012 berupa 1.059Cartons Non Waterproof Plastic Children Plastic Size 1823..dst ( 10Jenis barang
Putus : 04-05-2016 — Upload : 15-09-2016
Putusan MAHKAMAH AGUNG Nomor 315/B/PK/PJK/2016
Tanggal 4 Mei 2016 — CV. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
18128 Berkekuatan Hukum Tetap
  • Customs and Borders Protection, for the purposes of heading 6401:waterproof footwear means: footwear specified in the heading, designed toprotect against penetration by water or other liquid,whether or not suchfootwear is primarily designed to such purposes. ( According to additionalU.S.
    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 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
    Disisi lain, U.S.Customs and Borders Protection, For The Purpose of Heading 6401:Halaman 15 dari 19 halaman Putusan Nomor 315/B/PK/PJK/201610.11.watreproof Footwear means : footwear specified in the heading,designed to protect againt penetration by water or other liquid,, whetheror not such footwear is primarily designed to such purposes (accordingto additional U.S.Note to Chapter 64)Bahwa dalam perkara a quo barang yang diimpor dengan PIB Nomor :047438 Tanggal 06 Februari 2013 berupa Non Waterproof
Putus : 31-08-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1328 B/PK/PJK/2017
Tanggal 31 Agustus 2017 — C.V. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA dan CUKAI
21463 Berkekuatan Hukum Tetap
  • Customs and Borders Protection;According to additional U.S. Note 3 to chapter 64;For the purposes of heading 6401, waterproof footwear meansfootwearspecified in the heading, designed to protect against penetration by wateror other liquid, whether or not such footwear is primarily designed to suchpurposes;Diterjemahkan oleh Penerjemah Resmi dan Tersumpah Harry F.
    cairan lainnya, tanopa memperdulikan apakah alas kakitersebut semula dirancang untuk tujuan tersebut atau tidak;> Penyataan U.S Customs mempunyai pemahaman , alas kaki tahan airadalah alas yang dirancang untuk melindungi dari penetrasi air,walaupun awalnya alas kaki dirancang/dibentuk untuk menjadiwaterproof footwear, namum dari hasil rancangannya alas kakitersebut tidak dapat melindungi dari penetrasi air, maka alas kakitersebut tidak dapat diklasifikasikan sebagai alas kaki tahan air;e Canada Borders
    Di sisi lain, U.S.Customs and Borders Protection, For The Purpose of Heading 6401;waterproof specified in the heading, designed to protect againtpenetration by water or other liquid, whether or not such footwear isprimarily designed to such purposes (according to additional U.S.
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;
2515 Berkekuatan Hukum Tetap
  • Customs and Borders ProtectionAccording to additional U.S. Note 3 to chapter 64 .For the purposes of heading 6401, "waterproof footwear means footwearspecified in the heading, designed to protect against penetration by wateror other liguid, whether or not such footwear is primarily designed to suchpurposes."
    kakitersebut semula dirancang untuk tujuan tersebut atau tidak;> Penyataan U.S Customs mempunyai pemahaman, alas kaki tahan airadalah alas yang dirancang untuk melindungi dari penetrasi air, walaupunawalnya alas kaki dirancang/dibentuk untuk menjadi waterproof footwear,namum 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
    Customs and Borders Protection, for the purposes of heading 6401:waterproof footwear means : footwear specified in the heading, designed toprotect against penetration by water or other liquid, whether or not suchfootwear is primarily designed to such purposes. (According to additionalU.S.
    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
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
2210 Berkekuatan Hukum Tetap
  • Customs and Borders Protection, for the purposes of heading6401:Waterproof footwear means:footwear specified in the heading, designed to protect against penetration by water or other liquid, whether or not such footwear is primarily designed to such purposes.Halaman 12 dari 21 halaman. Putusan Nomor 314/B/PK/PJK/2016(According to additional U.S.
    Note 3 to chapter 64) terjemahannya :Untuk tujuan pos 6401, alas kaki tahan air berarti alas kaki yang disebutkan dalam pos tersebut, yang dirancang untuk melindungi dari penetrasi air atau cairan lainnya, tanpa memperdulikan apakah alas kaki tersebut semula dirancang untuk tujuan tersebut atau tidak;Canada Borders Service Agency, Statement Of Reason, Ottawa NovDec 9 2002;The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to give
    Disisi lain, U.S.Customs and Borders Protection, For The Purpose of Heading 6401:waterproof Footwear means: footwear specified in the heading, designedto protect againt penetration by water or other liquid" whether or not suchfootwear is primartly designed to such purposes (according to additionalU.S.Note to Chapter 64);Bahwa dalam perkara a quo barang yang diimpor dengan PIB Nomor047575 tanggal 6 Februari 2013 berupa Non Waterproof Adult PlasticShoe Size 3640 dll. (2 jenis barang sesuai lembar lanjutan
Putus : 26-06-2013 — Upload : 20-05-2014
Putusan MAHKAMAH AGUNG Nomor 1849 K/Pid.Sus/2011
Tanggal 26 Juni 2013 — Jaksa Penuntut Umum pada Kejaksaan Negeri Bengkulu ; Drs. Yanuar Mara, dk
12287 Berkekuatan Hukum Tetap
  • Material Rangka : Carbon SteelProfile: Material Bodi : Plat carbon steelmin. 1,4mme Kompartemen : min. 2 buah, yangditutup dengan rolling door daribahan alumunium yang dapatdikunci dan diberi lampupenerangane Material Lantai : Plat Borders . Material Rangka : Carbon Steel Profile Material Bodi : Plat carbon steel min.1,4 mm.
    Kompartemen : min. 2 buah, yangditutup dengan rolling door dari bahanalumunium yang dapat dikunci dandiberi lampu penerangane Material Lantai : Plat BordersAlumunium Material Deck : Plat Borders Alumunium Hal. 13 dari 82 hal. Put.
    Material Lantai : Plat Borderspenerangan Alumuniume Material Lantai : Plat Borders e Material Deck : Plat Borders AlumuniumAlumunium Tangga : min. 3 buah tangga untuk naike Material Deck : Plat Borders keatas deck (plaform)Alumunium Railling pengaman : dari bahan PU Tangga : min. 3 buah tangga untuk dengan menyertakan identifikasi catnaik keatas deck (plaform) e Material cat : dari bahan polyurethanee Railling pengaman : dari bahan PaintStainless Sekeliling Deck Warna : Merah Pemadam / kombinasi
    Material Rangka : Carbon SteelProfile Material Bodi : Plat carbon steelmin. 1,4 mme Kompartemen : min. 2 buah, yangditutup dengan rolling door daribahan alumunium yang dapatdikunci dan diberi lampupenerangan Material Lantai : Plat Borders .
    Material Rangka : Carbon Steel Profilee Material Bodi : Plat carbon steel min.1,4 mm Kompartemen : min. 2 buah, yangditutup dengan rolling door dari bahanalumunium yang dapat dikunci dandiberi lampu penerangan Material Lantai : Plat BordersAlumunium* Material Deck : Plat Borders Alumunium Alumuniume Material DeckAlumuniume Tangga : min. 3 buah tangga untuknaik keatas deck (plaform) Railling pengaman dari bahanStainless Sekeliling DeckPlat Borders Material cat dari bahanpolyurethane Painte Warna Merah