Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
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Exclusive licensing authority over export incentive eligibility was held to reside with the licensing regime, so Customs cannot unilaterally deny DEPB benefits where a valid scrip exists; such denial should be pursued with the licensing authority. Re-assessment under the Customs Act is confined to pre-export or live consignments and cannot be invoked after export; cancellation of Let Export Orders requires exercise of statutory revisionary remedy rather than suo moto action; self-assessment entitles review and appeal rights; recovery of DEPB-related liabilities prior to the special recovery provision was limited. Appeal allowed and impugned order set aside.
Exclusive licensing authority over export incentive eligibility was held to reside with the licensing regime, so Customs cannot unilaterally deny DEPB benefits where a valid scrip exists; such denial should be pursued with the licensing authority. Re-assessment under the Customs Act is confined to pre-export or live consignments and cannot be invoked after export; cancellation of Let Export Orders requires exercise of statutory revisionary remedy rather than suo moto action; self-assessment entitles review and appeal rights; recovery of DEPB-related liabilities prior to the special recovery provision was limited. Appeal allowed and impugned order set aside.
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