Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Cancellation of a mandi shop allotment for alleged failure to deposit 50% of the bid amount was found unsustainable where the remaining amount had been paid on behalf of the allottee and its receipt by the authority was undisputed. The Court treated this as substantial compliance with the payment condition and held that the allotment could not be cancelled on the premise of non-payment. The cancellation order and revisional order were set aside, and allotment of the shop in favour of the petitioner was directed.
Cancellation of a mandi shop allotment for alleged failure to deposit 50% of the bid amount was found unsustainable where the remaining amount had been paid on behalf of the allottee and its receipt by the authority was undisputed. The Court treated this as substantial compliance with the payment condition and held that the allotment could not be cancelled on the premise of non-payment. The cancellation order and revisional order were set aside, and allotment of the shop in favour of the petitioner was directed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
