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...
Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001 - in the absence of any specific provision for collection of interest on the amount settled, it is not open for the respondent to collect the same from the petitioner. - HC
Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001 - in the absence of any specific provision for collection of interest on the amount settled, it is not open for the respondent to collect the same from the petitioner. - HC
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