Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
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...
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Alternative tariff classification raised in customs adjudication must be examined on merits, even if it falls outside the show-cause notice, because duty must be correctly assessed according to law. The alternative classification and related exemption claims were remanded for fresh adjudication for the normal period. Redemption fine cannot be imposed where goods cleared for home consumption are unavailable for confiscation, and the fine was set aside. Penalty under section 112 does not arise from a bona fide interpretational classification or exemption claim without misdeclaration, suppression, or deliberate duty-evasion conduct; the penalty was therefore set aside.
Alternative tariff classification raised in customs adjudication must be examined on merits, even if it falls outside the show-cause notice, because duty must be correctly assessed according to law. The alternative classification and related exemption claims were remanded for fresh adjudication for the normal period. Redemption fine cannot be imposed where goods cleared for home consumption are unavailable for confiscation, and the fine was set aside. Penalty under section 112 does not arise from a bona fide interpretational classification or exemption claim without misdeclaration, suppression, or deliberate duty-evasion conduct; the penalty was therefore set aside.
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