Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Anti-dumping duty - Re-assessment of imported goods - Classification of Import of 30 MT of PVC Resin SG 5 (Suspension Grade) - Verification of Manufacturer - The Tribunal examined the evidence provided by both parties, including invoices, packing lists, and certificates of origin. They concluded that the evidence overwhelmingly supported the Appellant's claim regarding the manufacturer of the goods. - Despite discrepancies in the markings on the bags, the court found that the documents provided by the Appellant were sufficient to establish the manufacturer's identity. - The CESTAT upheld the Appellant's classification of the goods and rejected the Customs Department's argument for a higher anti-dumping duty.
Anti-dumping duty - Re-assessment of imported goods - Classification of Import of 30 MT of PVC Resin SG 5 (Suspension Grade) - Verification of Manufacturer - The Tribunal examined the evidence provided by both parties, including invoices, packing lists, and certificates of origin. They concluded that the evidence overwhelmingly supported the Appellant's claim regarding the manufacturer of the goods. - Despite discrepancies in the markings on the bags, the court found that the documents provided by the Appellant were sufficient to establish the manufacturer's identity. - The CESTAT upheld the Appellant's classification of the goods and rejected the Customs Department's argument for a higher anti-dumping duty.
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