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...
Officers must not make direct references to DGFT for clarification on Foreign Trade Policy interpretation; such issues must first be examined at Group/Section level, escalated through the Deputy/Assistant Commissioner, and sent through the prescribed channel to the Board only after due scrutiny. Commodity-specific interpretational matters are to be referred only after examination and approval by the concerned NAC, where applicable. Any clarification proposal must include facts, relevant FTP provisions, the field view, specific points for clarification, affected case details, live consignments, and urgency. Consignments should not be held up solely for interpretational issues, and provisional assessment or other lawful facilitative measures should be considered to avoid delay in clearance.
Officers must not make direct references to DGFT for clarification on Foreign Trade Policy interpretation; such issues must first be examined at Group/Section level, escalated through the Deputy/Assistant Commissioner, and sent through the prescribed channel to the Board only after due scrutiny. Commodity-specific interpretational matters are to be referred only after examination and approval by the concerned NAC, where applicable. Any clarification proposal must include facts, relevant FTP provisions, the field view, specific points for clarification, affected case details, live consignments, and urgency. Consignments should not be held up solely for interpretational issues, and provisional assessment or other lawful facilitative measures should be considered to avoid delay in clearance.
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