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 question whether Directorate of Revenue Intelligence officials qualify as "proper officers" under s.28 of the Customs Act has been authoritatively settled by the Supreme Court, obviating further adjudication on that issue; accordingly the impugned orders are set aside, the appeals are allowed and restored to their original positions before CESTAT for determination on merits, and the matters remitted to CESTAT for fresh adjudication. Appellants' challenges succeed to the extent indicated; any procedural or substantive issues not predicated on the "proper officer" point are to be decided by CESTAT in accordance with law.
The HC held that the question whether Directorate of Revenue Intelligence officials qualify as "proper officers" under s.28 of the Customs Act has been authoritatively settled by the Supreme Court, obviating further adjudication on that issue; accordingly the impugned orders are set aside, the appeals are allowed and restored to their original positions before CESTAT for determination on merits, and the matters remitted to CESTAT for fresh adjudication. Appellants' challenges succeed to the extent indicated; any procedural or substantive issues not predicated on the "proper officer" point are to be decided by CESTAT in accordance with law.
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