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...
Addition u/s 68 - advance received from 469 parties by the assessee - the monies received by the assessee are only trade advances and the same has been proved by the assessee as a genuine credit and in any case cannot be the subject matter of addition u/s 68 - AT
Addition u/s 68 - advance received from 469 parties by the assessee - the monies received by the assessee are only trade advances and the same has been proved by the assessee as a genuine credit and in any case cannot be the subject matter of addition u/s 68 - AT
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