Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangemen...
Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
The customs prohibition on direct or indirect import and transit applies to goods entering India solely for onward transhipment because they retain their character as imported goods until clearance for home consumption. Domestic customs law governs where it directly regulates import and transit; the India-Nepal transhipment treaty does not displace a prohibition and preserves measures concerning prohibited imports and security interests. DRI officers have all-India jurisdiction and may inspect a consignment at its first Indian port of arrival. Conflicting documents and bag labels concerning origin require determination through statutory procedures, and a composite consignment should not be bifurcated pending that determination.
The customs prohibition on direct or indirect import and transit applies to goods entering India solely for onward transhipment because they retain their character as imported goods until clearance for home consumption. Domestic customs law governs where it directly regulates import and transit; the India-Nepal transhipment treaty does not displace a prohibition and preserves measures concerning prohibited imports and security interests. DRI officers have all-India jurisdiction and may inspect a consignment at its first Indian port of arrival. Conflicting documents and bag labels concerning origin require determination through statutory procedures, and a composite consignment should not be bifurcated pending that determination.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4908 
