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...
Writ jurisdiction does not ordinarily permit resolution of disputed facts concerning the presence of a Customs Broker during sampling of seized imported industrial oil. The objection to the first sample depended on a factual dispute: the importer denied the representative's presence, while the respondents and sampling report recorded it. The representative's presence during subsequent sampling was admitted. The relevant test report also indicated that the declared industrial oil failed applicable parameters, an issue addressed in an earlier decision. The challenge to seizure was therefore rejected, with no interference warranted on the disputed sampling objection.
Writ jurisdiction does not ordinarily permit resolution of disputed facts concerning the presence of a Customs Broker during sampling of seized imported industrial oil. The objection to the first sample depended on a factual dispute: the importer denied the representative's presence, while the respondents and sampling report recorded it. The representative's presence during subsequent sampling was admitted. The relevant test report also indicated that the declared industrial oil failed applicable parameters, an issue addressed in an earlier decision. The challenge to seizure was therefore rejected, with no interference warranted on the disputed sampling objection.
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