Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
Cost-to-cost reimbursement of seconded employees is not service consideration; transfer-pricing markup was deleted and amalgamation amortisation allow...
Crystallisation of liability supports prior-period expense deduction, while functionally distinct divisions require separate transfer-pricing benchmar...
Electronic records used to establish clandestine manufacture and clearance require compliance with prescribed statutory conditions, including the requisite certificate; without it, CD data and computer printouts are inadmissible and cannot determine unaccounted production or removals. Duty demands founded on excluded electronic data require fresh quantification solely from independently admissible evidence. Cross-examination of investigation witnesses is not absolute: unretracted statements may be considered where no evidence of coercion or witness-specific prejudice from denial of cross-examination is shown. Such statements, together with invoices, transport, weighment and statutory records, may support independently established transactions, while interest and penalties must be redetermined with any duty liability ultimately found.
Electronic records used to establish clandestine manufacture and clearance require compliance with prescribed statutory conditions, including the requisite certificate; without it, CD data and computer printouts are inadmissible and cannot determine unaccounted production or removals. Duty demands founded on excluded electronic data require fresh quantification solely from independently admissible evidence. Cross-examination of investigation witnesses is not absolute: unretracted statements may be considered where no evidence of coercion or witness-specific prejudice from denial of cross-examination is shown. Such statements, together with invoices, transport, weighment and statutory records, may support independently established transactions, while interest and penalties must be redetermined with any duty liability ultimately found.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
