Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Transfer pricing adjustment - interest rate charged by the assessee in the international transactions was much higher than the LIBOR rates - interest charged in the loan transaction in question has to be held to be as at arm’s length - AT
Transfer pricing adjustment - interest rate charged by the assessee in the international transactions was much higher than the LIBOR rates - interest charged in the loan transaction in question has to be held to be as at arm’s length - AT
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