Rules, the Designated Authority could
not have taken Qatar as a surrogate country for
China as this determination did not fulfil the criteria ... Annexure I. The approach
adopted by the Designated Authority while selecting a
surrogate country in the instant case cannot be said
to be „reasonable
having adopted Unfair Trade Practices in prominently displaying/ exhibiting false, misleading and surrogate Liquor Advertisements on the coaches of the Western Railway trains ... those prohibited by Railway Board from time to time. Guideline 9.5.6 regulates surrogate advertisements also.
8. Issue with regard to impugned advertisements of Bagpiper Soda
Aarti, wife of Mr
Surya Narayan (hereafter referred to as the surrogate
mother). The arrangement required the surrogate mother to
bear a child by employing ... embryo was
4
then required to be transferred and implanted in the
surrogate mother. This arrangement, along with other terms
and conditions, which included rights
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
Group Cases)
action disallowing assessee's summary of payments made to
surrogate mothers reads as under:
"5.3 Ground No.3 to 5: These ... Genetic father and mother - intended parents (who make use of the
surrogate technology).
(ii) Treating physician of the Kiran Infertility Centre (appellant).
In the definition
