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Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
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Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
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A custodian under customs law is liable for pilferage only if imported goods are shown to have been lost or substituted while in its custody. Where sealed containers move on a said-to-contain basis and the examination reports show intact seals, or no tampering, a mere mismatch between the import manifest and the goods found does not prove pilferage or substitution during custody. On the facts, the tribunal found no evidence that the containers were tampered with while with the custodian, so the duty demand raised on custodian liability and the related penalties were unsustainable and were set aside.
A custodian under customs law is liable for pilferage only if imported goods are shown to have been lost or substituted while in its custody. Where sealed containers move on a said-to-contain basis and the examination reports show intact seals, or no tampering, a mere mismatch between the import manifest and the goods found does not prove pilferage or substitution during custody. On the facts, the tribunal found no evidence that the containers were tampered with while with the custodian, so the duty demand raised on custodian liability and the related penalties were unsustainable and were set aside.
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