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...
Amendment of section 9A. - certain activities not to constitute business connection in India. - eligible investment fund also means a fund established or incorporated or registered in a country or a specified territory notified by the Central Government in this behalf.
Amendment of section 9A. - certain activities not to constitute business connection in India. - eligible investment fund also means a fund established or incorporated or registered in a country or a specified territory notified by the Central Government in this behalf.
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