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...
In a case concerning anti-dumping duty, the HC ruled that the Designated Authority appropriately rejected petitioners' delayed submission. Under Rule 8, the Authority must verify information accuracy as outlined in the initiation notice and questionnaire. The disclosure statement noted that petitioners' reported transactions failed to identify export products-a crucial investigative element. The Court clarified that physical inspection is not mandatory in every case, as it depends on product specifics, nature of injury to domestic industry, and furnished data. While rejecting the petition, the Court granted petitioners until March 21, 2025, to submit correctly formatted responses to the disclosure statement, which the Authority must consider in accordance with applicable Rules.
In a case concerning anti-dumping duty, the HC ruled that the Designated Authority appropriately rejected petitioners' delayed submission. Under Rule 8, the Authority must verify information accuracy as outlined in the initiation notice and questionnaire. The disclosure statement noted that petitioners' reported transactions failed to identify export products-a crucial investigative element. The Court clarified that physical inspection is not mandatory in every case, as it depends on product specifics, nature of injury to domestic industry, and furnished data. While rejecting the petition, the Court granted petitioners until March 21, 2025, to submit correctly formatted responses to the disclosure statement, which the Authority must consider in accordance with applicable Rules.
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