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...
Vocational training - the adjudicating authority prima facie erred in holding that since the degree in hotel management granted by the petitioner is a professional qualification and holder of such degree cannot secure self-employment unlik a tailor/draftsman etc., the exemption benefit was inapplicable - stay granted - AT
Vocational training - the adjudicating authority prima facie erred in holding that since the degree in hotel management granted by the petitioner is a professional qualification and holder of such degree cannot secure self-employment unlik a tailor/draftsman etc., the exemption benefit was inapplicable - stay granted - AT
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