International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Refund of excess amount of tax - import of RBD Palm Oil - there is no dispute that the Notification was uploaded in the official website on 6-3-2018. Therefore, the rate of duty, as was in existence prior to the said publication of the Notification No. 29/2018-Customs, dated 1-3-2018 in Notification No. 50/2017-Customs, dated 30-6-2017, was applicable for assessment of the Bill of Entry No. 5409602, dated 1-3-2018. - HC
Refund of excess amount of tax - import of RBD Palm Oil - there is no dispute that the Notification was uploaded in the official website on 6-3-2018. Therefore, the rate of duty, as was in existence prior to the said publication of the Notification No. 29/2018-Customs, dated 1-3-2018 in Notification No. 50/2017-Customs, dated 30-6-2017, was applicable for assessment of the Bill of Entry No. 5409602, dated 1-3-2018. - HC
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