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...
Suspension of CHA licence under Regulation 20(2) / 20(3) of CHAR 2004 -Withdrawal or denial of such right is construed to be penal in character. Therefore law of limitation enacted in both the sub-regulations is mandatory. - AT
Suspension of CHA licence under Regulation 20(2) / 20(3) of CHAR 2004 -Withdrawal or denial of such right is construed to be penal in character. Therefore law of limitation enacted in both the sub-regulations is mandatory. - AT
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