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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Permission to carry out the amendment in the shipping bills - rule 41 of the CESTAT (Procedural), Rules 1992 - About eighteen months have passed since the order was passed by the Tribunal on February 24, 2020 but till date it has not been implemented - before exercising our powers under rule 41 of the 1992 Rules, it is considered appropriate, as a last opportunity, to grant three weeks further time to the Department to either implement the order passed by the Tribunal or pursue the writ petition filed in the High Court. - AT
Permission to carry out the amendment in the shipping bills - rule 41 of the CESTAT (Procedural), Rules 1992 - About eighteen months have passed since the order was passed by the Tribunal on February 24, 2020 but till date it has not been implemented - before exercising our powers under rule 41 of the 1992 Rules, it is considered appropriate, as a last opportunity, to grant three weeks further time to the Department to either implement the order passed by the Tribunal or pursue the writ petition filed in the High Court. - AT
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