Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Refund claim - Service tax paid under Erection, Commissioning and Installation service during the period March, 2007 - the Service tax liability will not arise when works contract is executed, under any other services prior to 01.06.2007. - Refund allowed - AT
Refund claim - Service tax paid under Erection, Commissioning and Installation service during the period March, 2007 - the Service tax liability will not arise when works contract is executed, under any other services prior to 01.06.2007. - Refund allowed - AT
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