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...
Manpower Supply or Recruitment Agency - Prima facie it appeared that no taxable service was rendered because having a database of labourers or routing of the labourers or payments for the labourers may not be sufficient to make the assesse a manpower supply agency - stay granted - AT
Manpower Supply or Recruitment Agency - Prima facie it appeared that no taxable service was rendered because having a database of labourers or routing of the labourers or payments for the labourers may not be sufficient to make the assesse a manpower supply agency - stay granted - AT
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