Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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The HC directed the respondents to conclude the pending investigation within four weeks from the order date, as over eight months had elapsed since the goods' arrival and necessary reports were already available. The respondents were instructed to either drop the proceedings or issue a show cause notice within two weeks thereafter. If the goods were not released following the show cause, the petitioner was entitled to seek provisional release, subject to payment of the highest duty and penalty rates and an undertaking limiting the goods' use to off-road purposes. The court emphasized that prolonged seizure without timely resolution was impermissible and mandated expeditious finalization of the matter. The petition was accordingly disposed of.
The HC directed the respondents to conclude the pending investigation within four weeks from the order date, as over eight months had elapsed since the goods' arrival and necessary reports were already available. The respondents were instructed to either drop the proceedings or issue a show cause notice within two weeks thereafter. If the goods were not released following the show cause, the petitioner was entitled to seek provisional release, subject to payment of the highest duty and penalty rates and an undertaking limiting the goods' use to off-road purposes. The court emphasized that prolonged seizure without timely resolution was impermissible and mandated expeditious finalization of the matter. The petition was accordingly disposed of.
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