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...
Export of goods by SSI units - Board has categorically clarified that in case of goods cleared form exempted unit for the purpose of export through merchant exporter form ‘H’ provided by the buyer can be considered as proof of export - AT
Export of goods by SSI units - Board has categorically clarified that in case of goods cleared form exempted unit for the purpose of export through merchant exporter form ‘H’ provided by the buyer can be considered as proof of export - AT
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