Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Classification of imported goods, specifically Quick Lime, under the Customs Tariff Act, 1975, and the levy of interest. The key points are: Quick Lime is classifiable under Customs Tariff Heading (CTH) 2522 1000, not CTH 2825, as decided by the Delhi Bench of the Tribunal in a previous case. Regarding the levy of interest, the amounts paid by the appellant during the investigation stage are required to be refunded along with interest at 12% rate, as per the cited case laws of the Delhi and Allahabad Benches of the CESTAT. The appeal is disposed off based on these findings.
Classification of imported goods, specifically Quick Lime, under the Customs Tariff Act, 1975, and the levy of interest. The key points are: Quick Lime is classifiable under Customs Tariff Heading (CTH) 2522 1000, not CTH 2825, as decided by the Delhi Bench of the Tribunal in a previous case. Regarding the levy of interest, the amounts paid by the appellant during the investigation stage are required to be refunded along with interest at 12% rate, as per the cited case laws of the Delhi and Allahabad Benches of the CESTAT. The appeal is disposed off based on these findings.
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