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...
Benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - they also buy the magazines and provide it to the customers at actual cost. This is not actually a service but it is actually recovery of cost of materials from the customers - demand set aside - AT
Benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - they also buy the magazines and provide it to the customers at actual cost. This is not actually a service but it is actually recovery of cost of materials from the customers - demand set aside - AT
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