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...
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Names and addresses of the donors are brought on record by the assessee and the amount of donation from each donor being very small being less than ₹ 5,000/- each, there is no merit in the objection of CIT in rejecting the claim of the assessee for registration u/s 12AA of the Act - AT
Names and addresses of the donors are brought on record by the assessee and the amount of donation from each donor being very small being less than ₹ 5,000/- each, there is no merit in the objection of CIT in rejecting the claim of the assessee for registration u/s 12AA of the Act - AT
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