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...
Import of services from non-resident associate group company situated in Netherland - Reverse charge - The appellant is liable to pay service tax on services received from foreign entity on reverse charge basis with effect from 18.04.2006 - AT
Import of services from non-resident associate group company situated in Netherland - Reverse charge - The appellant is liable to pay service tax on services received from foreign entity on reverse charge basis with effect from 18.04.2006 - AT
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