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...
Classification of goods - Classification under CSH 1701.31 or 1701.39 - Clearance of sugar as levy sugar - It is nobody s case that the said Act is not Central act. The tariff heading 1701.31 is applicable in the cases in hand. - AT
Classification of goods - Classification under CSH 1701.31 or 1701.39 - Clearance of sugar as levy sugar - It is nobody s case that the said Act is not Central act. The tariff heading 1701.31 is applicable in the cases in hand. - AT
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