Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Valuation - Undervaluation of the service - retreading of tyres - prima facie no service tax is liable to be paid on goods sold / involved in composite contract - stay granted - AT
Valuation - Undervaluation of the service - retreading of tyres - prima facie no service tax is liable to be paid on goods sold / involved in composite contract - stay granted - AT
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