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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Instead of terminating the proceedings initiated u/s 148 of the Act by dropping them the revenue chose inexplicably to keep those proceedings alive - This amounts to nothing but harassment of the petitioner - HC
Instead of terminating the proceedings initiated u/s 148 of the Act by dropping them the revenue chose inexplicably to keep those proceedings alive - This amounts to nothing but harassment of the petitioner - HC
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