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...
Refund of service tax paid on BAS services - Notification No. 18/2009-ST, dated 07-07-2009 - the non-fulfilment of the conditions is only a procedural lapse and can be condoned. - Refund allowed - AT
Refund of service tax paid on BAS services - Notification No. 18/2009-ST, dated 07-07-2009 - the non-fulfilment of the conditions is only a procedural lapse and can be condoned. - Refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.