Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
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The HC refused the prayer for a writ directing release of the goods for re-export, holding that the Customs authorities are entitled to issue a show cause notice and adjudicate pending investigation findings; bond-to-bond transfer to R4 could not be permitted due to R4's non-cooperation and outstanding CFSL opinion on alleged forgery. Allegations of forgery remain for statutory adjudication under the Customs Act and Rules, and the Customs Department must deal with the consignment in accordance with law. Alleged non-payment by R3 is a private contractual dispute unsuitable for determination in this writ. Petition disposed.
The HC refused the prayer for a writ directing release of the goods for re-export, holding that the Customs authorities are entitled to issue a show cause notice and adjudicate pending investigation findings; bond-to-bond transfer to R4 could not be permitted due to R4's non-cooperation and outstanding CFSL opinion on alleged forgery. Allegations of forgery remain for statutory adjudication under the Customs Act and Rules, and the Customs Department must deal with the consignment in accordance with law. Alleged non-payment by R3 is a private contractual dispute unsuitable for determination in this writ. Petition disposed.
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