Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Confiscation of declared non-infringing branded shoes was unsustainable where the adjudication order gave no reasons and the classification change did not affect duty liability; the related confiscation and redemption fine were set aside. Absolute confiscation of undeclared counterfeit branded shoes was upheld because the goods were found IPR-infringing and prohibited, even though the right holder reports should have been shared with the importer; the infringement was otherwise not disputed. Penalty was reduced substantially because mala fides were not established and departmental delays caused prejudice, so only a nominal penalty was warranted.
Confiscation of declared non-infringing branded shoes was unsustainable where the adjudication order gave no reasons and the classification change did not affect duty liability; the related confiscation and redemption fine were set aside. Absolute confiscation of undeclared counterfeit branded shoes was upheld because the goods were found IPR-infringing and prohibited, even though the right holder reports should have been shared with the importer; the infringement was otherwise not disputed. Penalty was reduced substantially because mala fides were not established and departmental delays caused prejudice, so only a nominal penalty was warranted.
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