Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Classification of goods - coated paperboard, coated on one side with China clay and the same - the goods cleared by the respondent are un-coated paperboard sheet/paperboard - manufacturer has correctly classified the goods under Central Excise Tariff sub heading 4802.10 - AT
Classification of goods - coated paperboard, coated on one side with China clay and the same - the goods cleared by the respondent are un-coated paperboard sheet/paperboard - manufacturer has correctly classified the goods under Central Excise Tariff sub heading 4802.10 - AT
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