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 37B of Central Excise Act, 1944 - to insert the words “or for the implementation of any other provision of this Act” in section 37B so as to empower the Board to issue orders, instructions and directions for the implementation of any other provision of the said Act.
Amendment of section 37B of Central Excise Act, 1944 - to insert the words “or for the implementation of any other provision of this Act” in section 37B so as to empower the Board to issue orders, instructions and directions for the implementation of any other provision of the said Act.
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