Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Diversion of goods meant for export to DTA - export of High Carbon Ferro Chrome (HCFC) - The delay in informing the department in our opinion is only an inadvertent lapse as found by the Commissioner. The goods were rightly not confiscated as they were not physically available - AT
Diversion of goods meant for export to DTA - export of High Carbon Ferro Chrome (HCFC) - The delay in informing the department in our opinion is only an inadvertent lapse as found by the Commissioner. The goods were rightly not confiscated as they were not physically available - AT
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