International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
VCES benefit denied because the declarant failed to pay the mandatory 50% pre deposit by the specified cut off date and filed a declaration barred by the second proviso to Section 106(1) for a subsequent period where an order of determination already existed; the designated authority validly rejected the declaration after due process. The tribunal held that the scheme's procedural timetable and stipulations are inviolable, that courts cannot extend amnesty timelines, and that the designated authority possesses inherent and ancillary powers to scrutinise and refuse nonconforming declarations. The appellate challenge was dismissed for lack of merit.
VCES benefit denied because the declarant failed to pay the mandatory 50% pre deposit by the specified cut off date and filed a declaration barred by the second proviso to Section 106(1) for a subsequent period where an order of determination already existed; the designated authority validly rejected the declaration after due process. The tribunal held that the scheme's procedural timetable and stipulations are inviolable, that courts cannot extend amnesty timelines, and that the designated authority possesses inherent and ancillary powers to scrutinise and refuse nonconforming declarations. The appellate challenge was dismissed for lack of merit.
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