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...
Disallowance of commission paid - contract was awarded by the PSU of the Government of India in the year 1999 and the agreement with the commission agents has been entered into on 01/04/2000 for rendering the services of negotiating rate difference and follow up payment realization - deduction of commission allowed - AT
Disallowance of commission paid - contract was awarded by the PSU of the Government of India in the year 1999 and the agreement with the commission agents has been entered into on 01/04/2000 for rendering the services of negotiating rate difference and follow up payment realization - deduction of commission allowed - AT
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