Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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The Madras HC held that the ninety-day period in Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 for issuing a show cause notice after receipt of the offence report is mandatory. Relying on its earlier binding decisions, the Court rejected the contrary view that the provision is merely directory. Because the impugned show cause notice was issued beyond the prescribed period, it was vitiated and set aside, and the consequential inquiry report founded on that notice also could not survive.
The Madras HC held that the ninety-day period in Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 for issuing a show cause notice after receipt of the offence report is mandatory. Relying on its earlier binding decisions, the Court rejected the contrary view that the provision is merely directory. Because the impugned show cause notice was issued beyond the prescribed period, it was vitiated and set aside, and the consequential inquiry report founded on that notice also could not survive.
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