Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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Permission of re-export - import of Unmanned Aircraft System (UAS) Unmanned Aerial Vehicle (UAVs)/ Remote Piloted Aircrafts (RPAs)/ drones - restricted goods - requirement of import license from DGFT and NOC from DGCA - After considering the arguments, the Tribunal permitted re-export of the goods due to the appellant's background and the purpose of import, while reducing the penalty to the amount already paid by the appellant, recognizing the irregularity but also the appellant's bona fide intention.
Permission of re-export - import of Unmanned Aircraft System (UAS) Unmanned Aerial Vehicle (UAVs)/ Remote Piloted Aircrafts (RPAs)/ drones - restricted goods - requirement of import license from DGFT and NOC from DGCA - After considering the arguments, the Tribunal permitted re-export of the goods due to the appellant's background and the purpose of import, while reducing the penalty to the amount already paid by the appellant, recognizing the irregularity but also the appellant's bona fide intention.
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