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...
Importers may seek part delivery of consignments where only part of the cargo has reached the CFS, by submitting an application to the Dy./Assistant Commissioner (Docks) with supporting documents. Permission is granted on merits if a container-wise packing list and proof of duty payment for the entire consignment are available; the approved application must then be uploaded in e-Sanchit, examinations must be recorded in ICES for each clearance, and final OOC is issued after the last part is examined. For short-landed containers, the IGM must be amended under the earlier simplified procedure, after which the B/E is amended, re-assessed, and sent for examination and clearance. The consolidated procedure takes immediate effect and supersedes the overlapping earlier notices.
Importers may seek part delivery of consignments where only part of the cargo has reached the CFS, by submitting an application to the Dy./Assistant Commissioner (Docks) with supporting documents. Permission is granted on merits if a container-wise packing list and proof of duty payment for the entire consignment are available; the approved application must then be uploaded in e-Sanchit, examinations must be recorded in ICES for each clearance, and final OOC is issued after the last part is examined. For short-landed containers, the IGM must be amended under the earlier simplified procedure, after which the B/E is amended, re-assessed, and sent for examination and clearance. The consolidated procedure takes immediate effect and supersedes the overlapping earlier notices.
Note: It is a system-generated summary and is for quick reference only.