Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Customs prescribes an SOP for movement and cross-stuffing of International Transshipment-FCL containers between the Port Terminal and designated CFS at JNCH, requiring shipping lines to file the IGM, obtain movement permission, and ensure seal and container-number verification at each transfer point. Cross-stuffing is allowed only case by case in the designated CFS on production of specified NOCs and booking confirmation, with video recording, supervisory presence, retention of records for 180 days, and endorsement of the transshipment documents. Transshipment is subject to re-export within 30 days of vessel entry inward, no permit fee is payable, and prohibited or security-sensitive goods are excluded.
Customs prescribes an SOP for movement and cross-stuffing of International Transshipment-FCL containers between the Port Terminal and designated CFS at JNCH, requiring shipping lines to file the IGM, obtain movement permission, and ensure seal and container-number verification at each transfer point. Cross-stuffing is allowed only case by case in the designated CFS on production of specified NOCs and booking confirmation, with video recording, supervisory presence, retention of records for 180 days, and endorsement of the transshipment documents. Transshipment is subject to re-export within 30 days of vessel entry inward, no permit fee is payable, and prohibited or security-sensitive goods are excluded.
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