Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Levy of penalty on shipping line u/s 112 of the Customs Act, 1962 - mis-declaration of goods in description as well as in quantity in bills of landing - As the fact has not been disputed by the Revenue and the mis-declaration of weight and description of the goods was found at the time of physical examination of the goods. - There is no fault of the shipping line - No penalty - AT
Levy of penalty on shipping line u/s 112 of the Customs Act, 1962 - mis-declaration of goods in description as well as in quantity in bills of landing - As the fact has not been disputed by the Revenue and the mis-declaration of weight and description of the goods was found at the time of physical examination of the goods. - There is no fault of the shipping line - No penalty - AT
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