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...
Since the goods were detained by the Customs Department, revenue liable to release the cargo stored in E1 Shed without insisting for any payment towards demurrage charges. - Refund shall be granted of the amount received by them towards the demurrage charges for the 20% of the cargo - HC
Since the goods were detained by the Customs Department, revenue liable to release the cargo stored in E1 Shed without insisting for any payment towards demurrage charges. - Refund shall be granted of the amount received by them towards the demurrage charges for the 20% of the cargo - HC
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