Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Benefit of Notification NO. 89/2005-Cus - edible oil - DEPB scheme - The appellant would be entitled to get benefit of the exemption notification for the entire quantity of the goods imported in the Ex- bond Bills of Entry which are the subject matter of these two appeals. As half the duty has already been paid in cash and debit in respect of the remaining half has already been made in the DEPB account, the demand of duty and interest cannot be sustained. - AT
Benefit of Notification NO. 89/2005-Cus - edible oil - DEPB scheme - The appellant would be entitled to get benefit of the exemption notification for the entire quantity of the goods imported in the Ex- bond Bills of Entry which are the subject matter of these two appeals. As half the duty has already been paid in cash and debit in respect of the remaining half has already been made in the DEPB account, the demand of duty and interest cannot be sustained. - AT
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