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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Availment of Cenvat credit before 01.04.2011 - Outdoor catering and rent a cab service provided to employees/officers of the company - the cost of input services that forms part of, the Cenvat credit availed in respect of outdoor catering service and rent a cab service is eligible as input services, hence Cenvat credit is available - AT
Availment of Cenvat credit before 01.04.2011 - Outdoor catering and rent a cab service provided to employees/officers of the company - the cost of input services that forms part of, the Cenvat credit availed in respect of outdoor catering service and rent a cab service is eligible as input services, hence Cenvat credit is available - AT
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