Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
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...
Denial of refund claim - there is no evidence brought on record that assessments made on the bills of entry of the appellant were contested by filing appeals before the appropriate appellate authority - refund denied - AT
Denial of refund claim - there is no evidence brought on record that assessments made on the bills of entry of the appellant were contested by filing appeals before the appropriate appellate authority - refund denied - AT
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