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...
It is a common knowledge that if the goods cleared for export, Central Excise duty does not arise - demands raised on Sand Stone Tiles and Khatu Marble Tiles set-aside - AT
It is a common knowledge that if the goods cleared for export, Central Excise duty does not arise - demands raised on Sand Stone Tiles and Khatu Marble Tiles set-aside - AT
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