Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
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Timelines prescribed under Regulation 17 of the Customs Brokers Licensing Regulations, 2018 were held mandatory, so a show cause notice for revocation had to be issued within ninety days of receipt of the offence report and the inquiry report within ninety days of the notice. As the offence report was received on 11.06.2023 but the notice was issued only on 29.06.2024, the notice was invalid for breach of the statutory timeline. The consequential inquiry report could not survive once the notice itself was void. The High Court therefore set aside both the show cause notice and the inquiry report for non-adherence to the mandatory time limits.
Timelines prescribed under Regulation 17 of the Customs Brokers Licensing Regulations, 2018 were held mandatory, so a show cause notice for revocation had to be issued within ninety days of receipt of the offence report and the inquiry report within ninety days of the notice. As the offence report was received on 11.06.2023 but the notice was issued only on 29.06.2024, the notice was invalid for breach of the statutory timeline. The consequential inquiry report could not survive once the notice itself was void. The High Court therefore set aside both the show cause notice and the inquiry report for non-adherence to the mandatory time limits.
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