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...
Valuation of imported goods (Float Glass Sheets) - Transaction value - The Tribunal scrutinized the evidence provided by the Department and found it lacking in credibility. The imports cited for comparison were not sufficiently similar to the appellant's imports, both in terms of timing and product specifications. Additionally, the absence of conversion of prices from dollars to rupees further undermined the validity of the comparison. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief, if any, as per law.
Valuation of imported goods (Float Glass Sheets) - Transaction value - The Tribunal scrutinized the evidence provided by the Department and found it lacking in credibility. The imports cited for comparison were not sufficiently similar to the appellant's imports, both in terms of timing and product specifications. Additionally, the absence of conversion of prices from dollars to rupees further undermined the validity of the comparison. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief, if any, as per law.
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