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...
Page of 4798
Press 'Enter' after typing page number.
461 to 480 of 95957 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT allowed appeal concerning classification dispute of imported Aluminium Foil under Advance Authorization Scheme. Appellant imported raw material (Aluminium Foil 50 MIC +/-10%) under multiple authorizations, completed export obligations, and obtained Export Obligation Discharge Certificates (EODCs) from DGFT for all but one authorization. Following SC precedent in Titan Medical Systems, CESTAT held that Customs authorities cannot deny duty exemption under notifications post-EODC issuance. If violations were suspected, matter should have been referred to licensing authority rather than demanding duty. Tribunal confirmed appellant's entitlement to benefits under Notification 18/2015-Cus, rejecting customs authorities' reclassification-based duty demand.
CESTAT allowed appeal concerning classification dispute of imported Aluminium Foil under Advance Authorization Scheme. Appellant imported raw material (Aluminium Foil 50 MIC +/-10%) under multiple authorizations, completed export obligations, and obtained Export Obligation Discharge Certificates (EODCs) from DGFT for all but one authorization. Following SC precedent in Titan Medical Systems, CESTAT held that Customs authorities cannot deny duty exemption under notifications post-EODC issuance. If violations were suspected, matter should have been referred to licensing authority rather than demanding duty. Tribunal confirmed appellant's entitlement to benefits under Notification 18/2015-Cus, rejecting customs authorities' reclassification-based duty demand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
