Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
An efficacious statutory appeal under Section 9C is available against anti-dumping final findings, disclosure statements and the consequential notification, and writ interference remains confined to gross violation of natural justice, breach of mandatory statutory provisions or lack of jurisdiction. The text explains that where the designated authority has considered stakeholder submissions, supplied non-confidential material, maintained confidentiality where claimed and afforded hearing, disputes over dumping margin, injury margin, landed value, non-injurious price, methodology and valuation are merits issues for the appellate forum rather than writ review. Pending proceedings before the tribunal are also treated as a reason to decline extraordinary jurisdiction.
An efficacious statutory appeal under Section 9C is available against anti-dumping final findings, disclosure statements and the consequential notification, and writ interference remains confined to gross violation of natural justice, breach of mandatory statutory provisions or lack of jurisdiction. The text explains that where the designated authority has considered stakeholder submissions, supplied non-confidential material, maintained confidentiality where claimed and afforded hearing, disputes over dumping margin, injury margin, landed value, non-injurious price, methodology and valuation are merits issues for the appellate forum rather than writ review. Pending proceedings before the tribunal are also treated as a reason to decline extraordinary jurisdiction.
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