Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
Tariff classification of imported plant-protection goods as insecticides under Chapter 38 failed because the laboratory reports only showed the presence of certain constituents and did not conclusively establish product functionality, market identity, or recognition as insecticides. Denial of cross-examination of the technical report authors was held to be a serious breach of natural justice, making reliance on those reports unsustainable. On the facts, the imports were made through proper bills of entry with declared description and supporting literature, indicating at most a classification dispute rather than deliberate misdeclaration or suppression. Confiscation, duty demand, redemption fine, interest, and penalties were therefore set aside.
Tariff classification of imported plant-protection goods as insecticides under Chapter 38 failed because the laboratory reports only showed the presence of certain constituents and did not conclusively establish product functionality, market identity, or recognition as insecticides. Denial of cross-examination of the technical report authors was held to be a serious breach of natural justice, making reliance on those reports unsustainable. On the facts, the imports were made through proper bills of entry with declared description and supporting literature, indicating at most a classification dispute rather than deliberate misdeclaration or suppression. Confiscation, duty demand, redemption fine, interest, and penalties were therefore set aside.
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