Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Foreign-exchange remittances for purported non-physical software imports require reliable proof of actual import. A Customs intimation, a pre-import Chartered Accountant valuation report, and a later expert certificate based on company-supplied CDs did not establish receipt of software in the relevant period; the company's FEMA contravention was therefore sustained, although its penalty was reduced for financial duress. An officer in charge who signed remittance documents, admitted that the software received had no value, and failed to show due diligence to prevent the breach was vicariously liable under FEMA. The officer's liability was maintained, with a reduced penalty.
Foreign-exchange remittances for purported non-physical software imports require reliable proof of actual import. A Customs intimation, a pre-import Chartered Accountant valuation report, and a later expert certificate based on company-supplied CDs did not establish receipt of software in the relevant period; the company's FEMA contravention was therefore sustained, although its penalty was reduced for financial duress. An officer in charge who signed remittance documents, admitted that the software received had no value, and failed to show due diligence to prevent the breach was vicariously liable under FEMA. The officer's liability was maintained, with a reduced penalty.
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