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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TDS while paying the amount under the award of the Motor Accident Claims Tribunal - There being clear provision under the Income Tax Act with regard to deduction of tax, it was not open to the District Judge to have held to the contrary - HC
TDS while paying the amount under the award of the Motor Accident Claims Tribunal - There being clear provision under the Income Tax Act with regard to deduction of tax, it was not open to the District Judge to have held to the contrary - HC
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