VERDICTS
Dispute:
granting in its entirety appeal of appellant against decision of the director general of customs and excise number: kep-940/wbc.11/2020 dated 19 may 2020, regarding stipulation with regard to objection to customs rate and/or value stipulation letter (sptnp) number: sptnp-001111/ntl/wbc.11/kpp.mp.01/2020 dated 31 january 2020, in the name of: pt jakarta sereal, taxpayer identification number (npwp) 01.683.742.9-073.000, having address at office 8 building 16th floor unit a, scbd lot 28, jenderal sudirman street kav 52-53, senayan, kebayoran baru, jakarta, and stipulating customs value on imported goods of fresh ginger, country of origin vietnam, declared by import declaration (pib) number: 001269 dated 03 january 2020 of cif usd19.866,60, thus the total tax in the context of import and administrative sanction in the form of accrued fine is nil
mengabulkan seluruhnya banding pemohon banding terhadap keputusan direktur jenderal bea dan cukai nomor: kep-940/wbc.11/2020 tanggal 19 mei 2020, tentang penetapan atas keberatan terhadap surat penetapan tarif dan/atau nilai pabean (sptnp) nomor: sptnp-001111/ntl/wbc.11/kpp.mp.01/2020 tanggal 31 januari 2020, atas nama: pt jakarta sereal, npwp 01.683.742.9-073.000, beralamat di gedung office 8 lt.16 unit a, scbd lot 28, jl. jenderal sudirman kav 52-53, senayan, kebayoran baru, jakarta, dan menetapkan nilai pabean atas barang impor fresh ginger, negara asal vietnam, yang diberitahukan dengan pib nomor: 001269 tanggal 03 januari 2020 sebesar cif usd19,866.60, sehingga jumlah pajak dalam rangka impor dan sanksi administrasi berupa denda yang masih harus adalah nihil
Court: Tax Court
Decision Date: 2021