https://www.taxtmi.com/caselaws?id=787911 The note addresses two issues: whether a domestic agency must register sales contracts not reflected on a foreign authority's online portal, and whether fixation of a Country Cap or the uploading process amounted to arbitrariness breaching equality or trade liberties. It concludes that where an MOU and Guidelines assign initial registration and portal maintenance to the foreign authority, the domestic duty to register arises only upon verification of contracts reflected on that portal, and absent reflection or material showing mala fides or manifest arbitrariness by the domestic agency, there is no liability or basis for judicial interference in the foreign authority's procedures. en-us Thu, 12 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787911 The note addresses two issues: whether a domestic agency must register sales contracts not reflected on a foreign authority's online portal, and whether fixation of a Country Cap or the uploading process amounted to arbitrariness breaching equality or trade liberties. It concludes that where an MOU and Guidelines assign initial registration and portal maintenance to the foreign authority, the domestic duty to register arises only upon verification of contracts reflected on that portal, and absent reflection or material showing mala fides or manifest arbitrariness by the domestic agency, there is no liability or basis for judicial interference in the foreign authority's procedures. Case-Laws Customs Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787911