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...
Valuation of export goods - overvalued goods or not - it is found that the appellant was informed as to constitution of the Valuation Committee. Even there was a communication as to what rate the exported goods were valued item wise, but, there was no reason intimated to the appellant as to the adoption of revised lesser values and the basis thereof. - Claim of duty drawback allowed - AT
Valuation of export goods - overvalued goods or not - it is found that the appellant was informed as to constitution of the Valuation Committee. Even there was a communication as to what rate the exported goods were valued item wise, but, there was no reason intimated to the appellant as to the adoption of revised lesser values and the basis thereof. - Claim of duty drawback allowed - AT
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