Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
CESTAT allowed importer's appeal, granting exemption from Basic Customs Duty on walnut imports from Afghanistan. Despite department's allegations of potential certificate manipulation and conflicting tags, the tribunal found overwhelming documentary evidence confirming Afghan origin. The tribunal emphasized that verified Certificate of Origin by relevant authorities under SAFTA constitutes conclusive evidence, and absence of denial by Afghan governmental authorities validates the origin claim. Consequently, the exemption benefit under Notification No. 99/2011-Cus was upheld, rejecting departmental contentions based on speculative evidence.
CESTAT allowed importer's appeal, granting exemption from Basic Customs Duty on walnut imports from Afghanistan. Despite department's allegations of potential certificate manipulation and conflicting tags, the tribunal found overwhelming documentary evidence confirming Afghan origin. The tribunal emphasized that verified Certificate of Origin by relevant authorities under SAFTA constitutes conclusive evidence, and absence of denial by Afghan governmental authorities validates the origin claim. Consequently, the exemption benefit under Notification No. 99/2011-Cus was upheld, rejecting departmental contentions based on speculative evidence.
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