Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Re-export of seized imported goods was permitted because the goods had remained under seizure for over a year, samples had already been drawn and tested, and their continued retention served no useful purpose. The Court did not examine the merits of the allegations of misclassification, undervaluation, or breach of minimum import price conditions. As the respondents did not seriously oppose re-export, permission was granted subject to safeguards: execution of a bond for the differential duty liability and furnishing of a bank guarantee equal to 5% of the re-determined value.
Re-export of seized imported goods was permitted because the goods had remained under seizure for over a year, samples had already been drawn and tested, and their continued retention served no useful purpose. The Court did not examine the merits of the allegations of misclassification, undervaluation, or breach of minimum import price conditions. As the respondents did not seriously oppose re-export, permission was granted subject to safeguards: execution of a bond for the differential duty liability and furnishing of a bank guarantee equal to 5% of the re-determined value.
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