Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Amendment of the Import General Manifest in respect of all four bills of lading was accepted, and the court ordered conditional clearance of 200.58 MT of copper wire rod to the owner subject to payment of basic customs duty under protest. The owner must also deposit an amount equal to interest on the basic customs duty as a deposit; that deposit may be contested in the respondents proposed appeal and will be refunded if that appeal succeeds. No interest is payable on the IGST component per precedent. The order expressly preserves liability and rights of all other noticees and does not decide merits of confiscation.
Amendment of the Import General Manifest in respect of all four bills of lading was accepted, and the court ordered conditional clearance of 200.58 MT of copper wire rod to the owner subject to payment of basic customs duty under protest. The owner must also deposit an amount equal to interest on the basic customs duty as a deposit; that deposit may be contested in the respondents proposed appeal and will be refunded if that appeal succeeds. No interest is payable on the IGST component per precedent. The order expressly preserves liability and rights of all other noticees and does not decide merits of confiscation.
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