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...
Addition on account of unexplained jewellery - the gold jewellery possessed by the female members and minor children of the assessee's joint family and this quantity is well within the total limit of jewellery as per the CBDT instruction - No addition - AT
Addition on account of unexplained jewellery - the gold jewellery possessed by the female members and minor children of the assessee's joint family and this quantity is well within the total limit of jewellery as per the CBDT instruction - No addition - AT
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