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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
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Valuation of import of H. Acid and Bita Napthol on High Seas Sales basis - Subsequent to clearance M/s ACCIL collected the debit note amount from four of the importers - Demand of duty confirmed with penalty invoking extended period of limitation - AT
Valuation of import of H. Acid and Bita Napthol on High Seas Sales basis - Subsequent to clearance M/s ACCIL collected the debit note amount from four of the importers - Demand of duty confirmed with penalty invoking extended period of limitation - AT
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