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...
nvat credit - received only invoices without the receipt of inputs in question - the denial of Cenvat Credit on the basis of investigations conducted at the third party end cannot be adopted as the sole basis for denial of credit. - AT
nvat credit - received only invoices without the receipt of inputs in question - the denial of Cenvat Credit on the basis of investigations conducted at the third party end cannot be adopted as the sole basis for denial of credit. - AT
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