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...
Tribunal has committed a grave error in holding that the deduction u/s 32AB of the Act is allowable with reference to the profit of the business as a whole and not in respect of the profit of any particular unit. - HC
Tribunal has committed a grave error in holding that the deduction u/s 32AB of the Act is allowable with reference to the profit of the business as a whole and not in respect of the profit of any particular unit. - HC
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