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...
When the differential duty required to be paid is available as credit to the same appellant’s own recipient unit, the interest on such differential value is required to be charged or not - prima facie appellant is liable to discharge interest liability - AT
When the differential duty required to be paid is available as credit to the same appellant’s own recipient unit, the interest on such differential value is required to be charged or not - prima facie appellant is liable to discharge interest liability - AT
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