Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Section 110A permits provisional release of seized goods pending adjudication, and an absolute refusal is not justified merely because the department alleges the goods are prohibited or deemed prohibited for regulatory non-compliance. The Tribunal noted that the imported second-hand specialised machines were not finally determined to be prohibited at that stage, and objections to the Chartered Engineer's certificate and to their classification as HSE were matters for adjudication. In the absence of any demonstrated public interest, health or safety concern, denial of provisional release solely on alleged prohibition was unsustainable. Provisional release was directed on payment of duty, execution of a bond for the value of the goods, and a bank guarantee for 30% of the duty.
Section 110A permits provisional release of seized goods pending adjudication, and an absolute refusal is not justified merely because the department alleges the goods are prohibited or deemed prohibited for regulatory non-compliance. The Tribunal noted that the imported second-hand specialised machines were not finally determined to be prohibited at that stage, and objections to the Chartered Engineer's certificate and to their classification as HSE were matters for adjudication. In the absence of any demonstrated public interest, health or safety concern, denial of provisional release solely on alleged prohibition was unsustainable. Provisional release was directed on payment of duty, execution of a bond for the value of the goods, and a bank guarantee for 30% of the duty.
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