Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Concession of demurrage, detention and rental charges - since confiscation and redemption was possible only after 11.02.2022 Order-in-Original order, thereafter if at all the petitioner wanted to take the goods, whether beyond 13.01.2022 till the petitioner approaches the fourth and fifth respondents, whether that kind of demurrages can also be waived is the question - from the point of view of the customs, beyond the waiver period that was permitted up to 13.01.2022, it was possible for the petitioner to seek for further period waiver, for which request should be made by the petitioner with the Commissioner of Customs before expiry of 30 days. - the claim made by the petitioner through the prayer sought for in these writ petitions are untenable, hence, it is liable to be rejected. - HC
Concession of demurrage, detention and rental charges - since confiscation and redemption was possible only after 11.02.2022 Order-in-Original order, thereafter if at all the petitioner wanted to take the goods, whether beyond 13.01.2022 till the petitioner approaches the fourth and fifth respondents, whether that kind of demurrages can also be waived is the question - from the point of view of the customs, beyond the waiver period that was permitted up to 13.01.2022, it was possible for the petitioner to seek for further period waiver, for which request should be made by the petitioner with the Commissioner of Customs before expiry of 30 days. - the claim made by the petitioner through the prayer sought for in these writ petitions are untenable, hence, it is liable to be rejected. - HC
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