Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Safeguard duty levied on the import of solar cells and modules - Validity of levy during the period when the injunction from the High Court of Orissa was active - Protection of the domestic industry - The High Court found that the impugned notification issued during the subsistence of an Orissa High Court's injunction was indeed inoperative until the Supreme Court stayed the injunction. Post the stay, the notification became effective. The court held that the assessment of safeguard duties on imports made during the period when the injunction was active was illegal and arbitrary. Consequently, related actions taken during this period were set aside.
Safeguard duty levied on the import of solar cells and modules - Validity of levy during the period when the injunction from the High Court of Orissa was active - Protection of the domestic industry - The High Court found that the impugned notification issued during the subsistence of an Orissa High Court's injunction was indeed inoperative until the Supreme Court stayed the injunction. Post the stay, the notification became effective. The court held that the assessment of safeguard duties on imports made during the period when the injunction was active was illegal and arbitrary. Consequently, related actions taken during this period were set aside.
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