Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Imports Of Marble slabs - Mis-declaration of quantity in the declared goods - Considering the appellant's failure to contest the discrepancy during assessment and their request for immediate release without a show cause notice, the Tribunal found them legally estopped from challenging the assessment later. - The Tribunal noted the substantial difference between the declared and measured quantities of marble slabs. Despite the appellant's argument regarding technical expertise, the measurements were conducted using standard methods, and the discrepancy was evident. The Tribunal upheld the customs authorities' decision to invoke relevant sections of the Customs Act and impose penalties. - Citing legal precedents, the Tribunal upheld the assessment and penalties imposed by customs authorities.
Imports Of Marble slabs - Mis-declaration of quantity in the declared goods - Considering the appellant's failure to contest the discrepancy during assessment and their request for immediate release without a show cause notice, the Tribunal found them legally estopped from challenging the assessment later. - The Tribunal noted the substantial difference between the declared and measured quantities of marble slabs. Despite the appellant's argument regarding technical expertise, the measurements were conducted using standard methods, and the discrepancy was evident. The Tribunal upheld the customs authorities' decision to invoke relevant sections of the Customs Act and impose penalties. - Citing legal precedents, the Tribunal upheld the assessment and penalties imposed by customs authorities.
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