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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HC quashed show cause notices related to duty drawback claims for de-oiled cake exports. The court determined that exporters were ineligible for 1% FOB drawback because hexane suppliers had not paid central excise duty. Following precedential decisions in similar cases, the court invalidated the original orders and show cause notices issued between 2010-2011, which were adjudicated after an excessive 11-12 year delay. The petitions were ultimately successful, with the court setting aside the administrative proceedings and associated penalties.
HC quashed show cause notices related to duty drawback claims for de-oiled cake exports. The court determined that exporters were ineligible for 1% FOB drawback because hexane suppliers had not paid central excise duty. Following precedential decisions in similar cases, the court invalidated the original orders and show cause notices issued between 2010-2011, which were adjudicated after an excessive 11-12 year delay. The petitions were ultimately successful, with the court setting aside the administrative proceedings and associated penalties.
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