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Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
CBIC directs provisional assessment and furnishing of sufficient guarantee for imports of Insoluble Sulphur originating in or exported from China PR, pending completion of the anti-absorption review and a further decision under the Customs Tariff Rules. The guarantee is to cover any increase in anti-dumping duty that may be warranted on a prima facie basis, while the existing anti-dumping duty under Notification No. 13/2025-Customs (ADD) continues to be levied and collected. The instruction applies to field formations and requires strict compliance.
CBIC directs provisional assessment and furnishing of sufficient guarantee for imports of Insoluble Sulphur originating in or exported from China PR, pending completion of the anti-absorption review and a further decision under the Customs Tariff Rules. The guarantee is to cover any increase in anti-dumping duty that may be warranted on a prima facie basis, while the existing anti-dumping duty under Notification No. 13/2025-Customs (ADD) continues to be levied and collected. The instruction applies to field formations and requires strict compliance.
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