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...
Validity of reopening of assessment - payment of purchase price in excess to the SMP - there must be some further inquiry and/or tangible material with the AO - notices under Section 148 is not sustainable - HC
Validity of reopening of assessment - payment of purchase price in excess to the SMP - there must be some further inquiry and/or tangible material with the AO - notices under Section 148 is not sustainable - HC
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