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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Seeking enlargement on anticipatory bail - smuggling - It is not in dispute that the owner of the materials, which were found in the container, as per the shipping bills, is the petitioner. However, the only claim of the petitioner is that he had signed the shipping bills, but was not aware of what was stuffed inside the container by the stuffing agent and he was under the premise that the stuff inside the container was cobble stones. If the stand of the petitioner that he is in no way connected with the prohibited seized material, the course that is open to the petitioner is to subject himself for enquiry and give all the details before the respondent for them to find out the truth of the matter and nab the culprit. - HC
Seeking enlargement on anticipatory bail - smuggling - It is not in dispute that the owner of the materials, which were found in the container, as per the shipping bills, is the petitioner. However, the only claim of the petitioner is that he had signed the shipping bills, but was not aware of what was stuffed inside the container by the stuffing agent and he was under the premise that the stuff inside the container was cobble stones. If the stand of the petitioner that he is in no way connected with the prohibited seized material, the course that is open to the petitioner is to subject himself for enquiry and give all the details before the respondent for them to find out the truth of the matter and nab the culprit. - HC
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