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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Appeals concerning anti-dumping duty and customs valuation fall outside the High Court's appellate jurisdiction under section 130 where they relate to the rate of duty or value of goods for assessment. Questions regarding anti-dumping duty and rejection or redetermination of declared import values must instead be pursued before the Supreme Court under section 130E of the Customs Act, 1962. The departmental appeal was therefore dismissed for want of jurisdiction, with liberty to use the statutory remedy before the Supreme Court.
Appeals concerning anti-dumping duty and customs valuation fall outside the High Court's appellate jurisdiction under section 130 where they relate to the rate of duty or value of goods for assessment. Questions regarding anti-dumping duty and rejection or redetermination of declared import values must instead be pursued before the Supreme Court under section 130E of the Customs Act, 1962. The departmental appeal was therefore dismissed for want of jurisdiction, with liberty to use the statutory remedy before the Supreme Court.
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