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...
Agricultural income from date sales cannot be partly treated as income from other sources merely on a mathematical estimate of probable yield based on an earlier field report concerning damaged plants. Where agricultural operations, plantation, source of produce and recorded sale proceeds are accepted, contrary material is required to reject the disclosed quantity or receipts; the addition was deleted. Agricultural expenditure also cannot be enhanced to a fixed percentage of gross receipts without evidence that specific expenses are false or inadmissible, or cogent comparable, agricultural or expert material. The ad hoc expenditure addition was deleted, with consequential interest to be recomputed.
Agricultural income from date sales cannot be partly treated as income from other sources merely on a mathematical estimate of probable yield based on an earlier field report concerning damaged plants. Where agricultural operations, plantation, source of produce and recorded sale proceeds are accepted, contrary material is required to reject the disclosed quantity or receipts; the addition was deleted. Agricultural expenditure also cannot be enhanced to a fixed percentage of gross receipts without evidence that specific expenses are false or inadmissible, or cogent comparable, agricultural or expert material. The ad hoc expenditure addition was deleted, with consequential interest to be recomputed.
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