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...
Advertising Agency Services - demand is on account of volume discount received from these media, write back of the amount in respect of payments not claimed by the print/electronic media and the rate difference between the amount actually charged from the advertiser and the amount paid to the media. - demand set aside - AT
Advertising Agency Services - demand is on account of volume discount received from these media, write back of the amount in respect of payments not claimed by the print/electronic media and the rate difference between the amount actually charged from the advertiser and the amount paid to the media. - demand set aside - AT
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