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 HC held that the Adjudicating Authority failed to comply with Regulation 27 of the Adjudicating Authority (Procedure) Regulations, 2013, by not duly serving the order dated 7.10.2024 on the petitioner or his counsel, despite the petitioner's counsel having filed a Vakalatnama and the petitioner being in judicial custody. The court directed the Adjudicating Authority to furnish a copy of the order to the petitioner or his counsel within seven days of receiving the present order and granted the petitioner 20 days thereafter to file an appeal. The HC emphasized that the appeal tribunal is not bound by its observations and shall adjudicate the appeal on its merits. The petition was disposed of accordingly.
The HC held that the Adjudicating Authority failed to comply with Regulation 27 of the Adjudicating Authority (Procedure) Regulations, 2013, by not duly serving the order dated 7.10.2024 on the petitioner or his counsel, despite the petitioner's counsel having filed a Vakalatnama and the petitioner being in judicial custody. The court directed the Adjudicating Authority to furnish a copy of the order to the petitioner or his counsel within seven days of receiving the present order and granted the petitioner 20 days thereafter to file an appeal. The HC emphasized that the appeal tribunal is not bound by its observations and shall adjudicate the appeal on its merits. The petition was disposed of accordingly.
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