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 ...
Electronic transmission of summons and relied-upon documents satisfied Rule 13(3)(iii) read with Rule 13(11) and Section 13 of the IT Act, and email delivery of PDF RUDs was held valid; recording of reasons to believe under Section 8(1) PMLA was examined and upheld as based on perusal of RUDs and investigation material; the Adjudicating Authority must determine whether specific documents qualify as relied upon documents and, if so, order their supply and permit a two week supplementary reply, with aggrieved parties able to seek remedies under Section 26 PMLA.
Electronic transmission of summons and relied-upon documents satisfied Rule 13(3)(iii) read with Rule 13(11) and Section 13 of the IT Act, and email delivery of PDF RUDs was held valid; recording of reasons to believe under Section 8(1) PMLA was examined and upheld as based on perusal of RUDs and investigation material; the Adjudicating Authority must determine whether specific documents qualify as relied upon documents and, if so, order their supply and permit a two week supplementary reply, with aggrieved parties able to seek remedies under Section 26 PMLA.
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