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...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Prima facie existence of an arbitration agreement in the amended partnership deed was found, and the court authorised appointment of the petitioner's nominee as arbitrator subject to the arbitrator's compliance with applicable independence and disclosure obligations. On impleadment, the court conducted only a prima facie inquiry and accepted pleaded allegations of commonality of subject matter and alter ego conduct by a non signatory, while leaving substantive questions of joinder, misjoinder and piercing the corporate veil to the arbitral tribunal under the kompetenz kompetenz principle; objections to joinder were retained for the tribunal to decide.
Prima facie existence of an arbitration agreement in the amended partnership deed was found, and the court authorised appointment of the petitioner's nominee as arbitrator subject to the arbitrator's compliance with applicable independence and disclosure obligations. On impleadment, the court conducted only a prima facie inquiry and accepted pleaded allegations of commonality of subject matter and alter ego conduct by a non signatory, while leaving substantive questions of joinder, misjoinder and piercing the corporate veil to the arbitral tribunal under the kompetenz kompetenz principle; objections to joinder were retained for the tribunal to decide.
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