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...
TDS u/s 194C - transporting the employees - assessee had not assigned it to a subcontractor - The assessee had merely hired the vehicles for performing its part of the contract - not liable to TDS - HC
TDS u/s 194C - transporting the employees - assessee had not assigned it to a subcontractor - The assessee had merely hired the vehicles for performing its part of the contract - not liable to TDS - HC
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