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...
Licence for import of raw materials - import of waste/scrap/discarded/ obsolete plastic items. - at the relevant time, the units located in EPZ did not require license for import of raw materials as permitted under the approval of LoP - HC
Licence for import of raw materials - import of waste/scrap/discarded/ obsolete plastic items. - at the relevant time, the units located in EPZ did not require license for import of raw materials as permitted under the approval of LoP - HC
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