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...
Page of 4830
Press 'Enter' after typing page number.
161 to 180 of 96587 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 appeals by 100% EOU regarding duty exemption on raw material procurement. The tribunal held that clearance of goods to Domestic Tariff Area requires payment of customs duties, which can be fulfilled by utilizing SFIS scrips as per Foreign Trade Policy. The appellants' utilization of duty credit scrips for excise duty payment was deemed legally valid. The impugned order dated 30.04.2012 was set aside, effectively granting relief to the appellants by recognizing their duty payment mechanism through scrip utilization as compliant with applicable legal provisions.
CESTAT allowed appeals by 100% EOU regarding duty exemption on raw material procurement. The tribunal held that clearance of goods to Domestic Tariff Area requires payment of customs duties, which can be fulfilled by utilizing SFIS scrips as per Foreign Trade Policy. The appellants' utilization of duty credit scrips for excise duty payment was deemed legally valid. The impugned order dated 30.04.2012 was set aside, effectively granting relief to the appellants by recognizing their duty payment mechanism through scrip utilization as compliant with applicable legal provisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
