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...
There was no intention to levy any Service Tax on export of services - benefit of exemption would be available even after the withdrawal of Notification No. 6/99-S.T. and its subsequent reinstatement vide Notification No. 21/2003-S.T - AT
There was no intention to levy any Service Tax on export of services - benefit of exemption would be available even after the withdrawal of Notification No. 6/99-S.T. and its subsequent reinstatement vide Notification No. 21/2003-S.T - AT
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