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...
Appeals from Tribunal orders determining customs classification, the rate of customs duty, or the value of goods for assessment fall outside High Court appellate jurisdiction under section 130. The prescribed appellate remedy for such disputes is an appeal to the Supreme Court under section 130E. Consequently, a High Court appeal challenging imported-goods classification and consequential customs duty liability is not maintainable and must be pursued before the Supreme Court.
Appeals from Tribunal orders determining customs classification, the rate of customs duty, or the value of goods for assessment fall outside High Court appellate jurisdiction under section 130. The prescribed appellate remedy for such disputes is an appeal to the Supreme Court under section 130E. Consequently, a High Court appeal challenging imported-goods classification and consequential customs duty liability is not maintainable and must be pursued before the Supreme Court.
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