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...
Amendment of section 72 of Customs Act, 1962 - Goods improperly removed from warehouse, etc - substitute the word “exportation” with the word “export” - some other changes also there.
Amendment of section 72 of Customs Act, 1962 - Goods improperly removed from warehouse, etc - substitute the word “exportation” with the word “export” - some other changes also there.
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