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 adjudicated a customs detention case involving warehousing charges, directing CWC to waive storage fees and release detained goods. The court mandated that goods can be collected by an authorized representative upon receiving explicit consent from the petitioner via proper communication. The court warned of potential stringent action against CWC personnel for non-compliance with its directives, emphasizing procedural relief for the petitioner under the Customs Act, 1962 and relevant Baggage Rules.
HC adjudicated a customs detention case involving warehousing charges, directing CWC to waive storage fees and release detained goods. The court mandated that goods can be collected by an authorized representative upon receiving explicit consent from the petitioner via proper communication. The court warned of potential stringent action against CWC personnel for non-compliance with its directives, emphasizing procedural relief for the petitioner under the Customs Act, 1962 and relevant Baggage Rules.
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