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 ...
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Constitution of a Tribunal requires active steps to render it functional; the HC emphasised the duty to enable tribunals for adjudicatory work including virtual/e court capability and IT infrastructure, and to complete appointments of Members. The court directed an affidavit by an officer not below Joint Secretary verifying steps taken, and granted one week for the respondents to implement measures to make the Tribunal operational for discharge of adjudicatory duties.
Constitution of a Tribunal requires active steps to render it functional; the HC emphasised the duty to enable tribunals for adjudicatory work including virtual/e court capability and IT infrastructure, and to complete appointments of Members. The court directed an affidavit by an officer not below Joint Secretary verifying steps taken, and granted one week for the respondents to implement measures to make the Tribunal operational for discharge of adjudicatory duties.
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