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...
Refund of service tax - Merchant Exporter - since name of the respondent has figured in the Shipping Bills; the goods have been exported. There is no dispute in this aspect and service has been used for export of goods and service tax has been suffered by manufacturer - refund can not be denied - AT
Refund of service tax - Merchant Exporter - since name of the respondent has figured in the Shipping Bills; the goods have been exported. There is no dispute in this aspect and service has been used for export of goods and service tax has been suffered by manufacturer - refund can not be denied - AT
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