Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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A pledge arrangement created only a security interest and did not, by itself, establish ownership or operational control over Danyang ILT; with shareholding already transferred, the Essilor Group was not shown to retain control and adverse inference could not be drawn for annual reports not shown to be within its possession. The Tribunal also held that, in a non-market economy investigation, only information relevant to normal value and export price was required, so non-exporting related producers' data was unnecessary where normal value was constructed from domestic industry costs and export information for the supply chain was disclosed. The Essilor Group was therefore wrongly treated as non-cooperative, and the anti-dumping recommendation was set aside for fresh consideration.
A pledge arrangement created only a security interest and did not, by itself, establish ownership or operational control over Danyang ILT; with shareholding already transferred, the Essilor Group was not shown to retain control and adverse inference could not be drawn for annual reports not shown to be within its possession. The Tribunal also held that, in a non-market economy investigation, only information relevant to normal value and export price was required, so non-exporting related producers' data was unnecessary where normal value was constructed from domestic industry costs and export information for the supply chain was disclosed. The Essilor Group was therefore wrongly treated as non-cooperative, and the anti-dumping recommendation was set aside for fresh consideration.
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