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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The appellants, having discharged the entire customs duty with applicable interest under DGFT's Amnesty Scheme after failing to fulfill export obligations, successfully challenged the imposition of redemption fine and penalty. CESTAT set aside the penalties imposed in Order-in-Original No. 58645/2017 and Order-in-Original No. 62978/2018, holding that once appropriate customs duty and interest are paid under the amnesty scheme, no additional penalties would be payable by importers. The Tribunal made no interference regarding the payment and appropriation of the customs duties and interest already remitted, confirming these amounts remained properly collected.
The appellants, having discharged the entire customs duty with applicable interest under DGFT's Amnesty Scheme after failing to fulfill export obligations, successfully challenged the imposition of redemption fine and penalty. CESTAT set aside the penalties imposed in Order-in-Original No. 58645/2017 and Order-in-Original No. 62978/2018, holding that once appropriate customs duty and interest are paid under the amnesty scheme, no additional penalties would be payable by importers. The Tribunal made no interference regarding the payment and appropriation of the customs duties and interest already remitted, confirming these amounts remained properly collected.
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