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...
Amendment of Bills of entry - Essentiality Certificate was not in existence at the time of clearance of the goods - Denial of benefit of exemption by the department is contrary to the legislative intent behind issuance of such notification, which was specifically designed in the public interest to grant the benefit provided thereunder. - Amendment allowed - Original authority directed to verify the ‘Essentiality Certificate’ - AT
Amendment of Bills of entry - Essentiality Certificate was not in existence at the time of clearance of the goods - Denial of benefit of exemption by the department is contrary to the legislative intent behind issuance of such notification, which was specifically designed in the public interest to grant the benefit provided thereunder. - Amendment allowed - Original authority directed to verify the ‘Essentiality Certificate’ - AT
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