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...
Authenticity of the country of origin certificate - concessional rate of duty - The Tribunal observed that while the appellant produced COOs issued by the Malaysian authorities, the DRI's investigation suggested discrepancies. The Tribunal acknowledged the need for further verification of the COOs' authenticity from the Malaysian government. - Despite the DRI's findings, the Tribunal noted that the department failed to obtain verification from Malaysian authorities regarding the COOs' genuineness. Consequently, the Tribunal set aside the impugned order and allowed the appeals for a fresh adjudication.
Authenticity of the country of origin certificate - concessional rate of duty - The Tribunal observed that while the appellant produced COOs issued by the Malaysian authorities, the DRI's investigation suggested discrepancies. The Tribunal acknowledged the need for further verification of the COOs' authenticity from the Malaysian government. - Despite the DRI's findings, the Tribunal noted that the department failed to obtain verification from Malaysian authorities regarding the COOs' genuineness. Consequently, the Tribunal set aside the impugned order and allowed the appeals for a fresh adjudication.
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