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...
Club or Association Services - collection of subscription from their members during the period 2005-06 - This issue is no more res-integra in view of various decisions of the Hon'ble Gujarat High Court and the Tribunal - Demand set aside - AT
Club or Association Services - collection of subscription from their members during the period 2005-06 - This issue is no more res-integra in view of various decisions of the Hon'ble Gujarat High Court and the Tribunal - Demand set aside - AT
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