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...
Jurisdictional issue regarding monetary threshold for adjudication by customs officers examined. Appellate authority rightly accepted lack of jurisdiction of original adjudicating officer based on notification prescribing monetary limits. Remand to proper officer permissible u/s 128A(3). However, appellate order did not decide limitation issue, leaving it open for petitioner to raise before proper officer on remand. Petition dismissed, not warranting interference with remand order on jurisdictional ground.
Jurisdictional issue regarding monetary threshold for adjudication by customs officers examined. Appellate authority rightly accepted lack of jurisdiction of original adjudicating officer based on notification prescribing monetary limits. Remand to proper officer permissible u/s 128A(3). However, appellate order did not decide limitation issue, leaving it open for petitioner to raise before proper officer on remand. Petition dismissed, not warranting interference with remand order on jurisdictional ground.
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