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 ...
Jurisdiction of the Tribunal - Indian currency/Goods - Baggage Rules - The Tribunal analyzed the definitions of baggage and goods under the Customs Act and observed that while currency and baggage were distinct, currency carried in baggage constituted goods imported or exported as baggage. Considering the proviso to Section 129A(1), the Tribunal concluded that it lacked jurisdiction to entertain the appeal, as it related to goods imported or exported as baggage.
Jurisdiction of the Tribunal - Indian currency/Goods - Baggage Rules - The Tribunal analyzed the definitions of baggage and goods under the Customs Act and observed that while currency and baggage were distinct, currency carried in baggage constituted goods imported or exported as baggage. Considering the proviso to Section 129A(1), the Tribunal concluded that it lacked jurisdiction to entertain the appeal, as it related to goods imported or exported as baggage.
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