Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Remote troubleshooting and maintenance did not create a fixed place PE, because the customers' systems were not at the assessee's disposal and the recognised tests of permanence and carrying on business through an identified place in India were not met. Site visits of 67 days also fell below the India-Canada DTAA threshold, and the treaty did not recognise a virtual service PE based only on remote service delivery. The tribunal further declined to treat a LinkedIn profile as determinative of employment status. No fixed place PE, service PE or supervisory PE existed, so the appeal was allowed and profit attribution was not examined.
Remote troubleshooting and maintenance did not create a fixed place PE, because the customers' systems were not at the assessee's disposal and the recognised tests of permanence and carrying on business through an identified place in India were not met. Site visits of 67 days also fell below the India-Canada DTAA threshold, and the treaty did not recognise a virtual service PE based only on remote service delivery. The tribunal further declined to treat a LinkedIn profile as determinative of employment status. No fixed place PE, service PE or supervisory PE existed, so the appeal was allowed and profit attribution was not examined.
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