Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Comparable selection - Tribunal remanded issue of inclusion of companies to TPO to examine functional comparability after applying applicable filters. If functionally comparable, TPO directed to include for computing ALP. Turnover filter - Tribunal directed TPO to apply turnover filter of ten times and 1/10th on both sides, excluding companies outside this range. Infobeans exclusion - Tribunal upheld exclusion as not a KPO. Delay in receipts - Tribunal directed applying SBI rate of 6% with 60-day credit period for interest on delayed trade receivables, following earlier decisions. ALP - Arm's Length Price, TPO - Transfer Pricing Officer, TNMM - Transactional Net Margin Method, KPO - Knowledge Process Outsourcing, AE - Associated Enterprise.
Comparable selection - Tribunal remanded issue of inclusion of companies to TPO to examine functional comparability after applying applicable filters. If functionally comparable, TPO directed to include for computing ALP. Turnover filter - Tribunal directed TPO to apply turnover filter of ten times and 1/10th on both sides, excluding companies outside this range. Infobeans exclusion - Tribunal upheld exclusion as not a KPO. Delay in receipts - Tribunal directed applying SBI rate of 6% with 60-day credit period for interest on delayed trade receivables, following earlier decisions. ALP - Arm's Length Price, TPO - Transfer Pricing Officer, TNMM - Transactional Net Margin Method, KPO - Knowledge Process Outsourcing, AE - Associated Enterprise.
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