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...
Proper-officer jurisdiction under customs law depends on an officer's appointment and function-specific assignment, rather than merely designation, investigation role, or original assessment. Assessment under Section 17 and recovery notice powers under Section 28 are distinct; the notice need not be issued by the officer who assessed the goods. Section 28(11) retrospectively validates qualifying customs officers' assessment powers and proper-officer status, unaffected by Explanation 2's preservation of the earlier recovery regime. Confiscation or penalty proceedings require separate compliance with Section 124, including written grounds, prescribed prior approval, representation, and hearing. Once jurisdiction is established, factual, limitation, evidentiary, and procedural objections remain for adjudication.
Proper-officer jurisdiction under customs law depends on an officer's appointment and function-specific assignment, rather than merely designation, investigation role, or original assessment. Assessment under Section 17 and recovery notice powers under Section 28 are distinct; the notice need not be issued by the officer who assessed the goods. Section 28(11) retrospectively validates qualifying customs officers' assessment powers and proper-officer status, unaffected by Explanation 2's preservation of the earlier recovery regime. Confiscation or penalty proceedings require separate compliance with Section 124, including written grounds, prescribed prior approval, representation, and hearing. Once jurisdiction is established, factual, limitation, evidentiary, and procedural objections remain for adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
