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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Denial of FTA benefit on import of Cocoa powder from Malaysia was challenged. The issue is res-integra, relying on SHIRAZEE TRADERS VERSUS C.C. -MUNDRA [2024 (1) TMI 781 - CESTAT AHMEDABAD], where it was held that to displace the certificate of origin issued by Malaysian authority, the verification process by Indian Customs Authorities to issuing authorities for retroactive check is required. Since facts and charges are identical, the ratio of the above decision is directly applicable. The impugned orders are unsustainable. Appeal allowed.
Denial of FTA benefit on import of Cocoa powder from Malaysia was challenged. The issue is res-integra, relying on SHIRAZEE TRADERS VERSUS C.C. -MUNDRA [2024 (1) TMI 781 - CESTAT AHMEDABAD], where it was held that to displace the certificate of origin issued by Malaysian authority, the verification process by Indian Customs Authorities to issuing authorities for retroactive check is required. Since facts and charges are identical, the ratio of the above decision is directly applicable. The impugned orders are unsustainable. Appeal allowed.
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