Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Penalty under Section 114(iii) of the Customs Act imposed - vessel was sailed on 26.1.2007 without obtaining Let export order - As the appellant has not violated the provisions, no penalty - AT
Penalty under Section 114(iii) of the Customs Act imposed - vessel was sailed on 26.1.2007 without obtaining Let export order - As the appellant has not violated the provisions, no penalty - AT
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