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...
Permission for warehousing of goods - Rule 4(4) - the decision of expansion of the factory is the sole discretion of the assessee and department can not insist for that - applicant has never misused the facility of outside storage - there is no chance of danger to the Revenue, for this reason also appellant deserve extension of permission - AT
Permission for warehousing of goods - Rule 4(4) - the decision of expansion of the factory is the sole discretion of the assessee and department can not insist for that - applicant has never misused the facility of outside storage - there is no chance of danger to the Revenue, for this reason also appellant deserve extension of permission - AT
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