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...
Claim of interest of on Refund of sales tax / vat which was paid under protest - The Competent authority shall compute the interest payable to the petitioners for the entire period between the deposit of the tax till actual payment and pay to the petitioners such interest at the statutory rate - HC
Claim of interest of on Refund of sales tax / vat which was paid under protest - The Competent authority shall compute the interest payable to the petitioners for the entire period between the deposit of the tax till actual payment and pay to the petitioners such interest at the statutory rate - HC
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