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...
SEZ export containers covered by valid Let Export Orders must use only RFID seals for uniform acceptance at all gateway ports. No additional sealing requirement may be insisted upon. The instruction aligns SEZ container sealing with the CBIC framework permitting self-sealing and RFID e-seals under a risk-based approach. Liner seals affixed by shipping lines do not replace Customs-prescribed sealing mechanisms unless specifically recognised under prescribed procedures. The direction seeks to eliminate non-uniform port practices that have caused operational difficulties for SEZ exporters.
SEZ export containers covered by valid Let Export Orders must use only RFID seals for uniform acceptance at all gateway ports. No additional sealing requirement may be insisted upon. The instruction aligns SEZ container sealing with the CBIC framework permitting self-sealing and RFID e-seals under a risk-based approach. Liner seals affixed by shipping lines do not replace Customs-prescribed sealing mechanisms unless specifically recognised under prescribed procedures. The direction seeks to eliminate non-uniform port practices that have caused operational difficulties for SEZ exporters.
Note: It is a system-generated summary and is for quick reference only.
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