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...
Confiscation of unaccompanied baggage - Scope of redemption fine u/s 125 - it is not a bona fide baggage and such materials could not have been imported without a valid licence, it amounts to a prohibition under any other law in force - option under section 125 rightly denied - HC
Confiscation of unaccompanied baggage - Scope of redemption fine u/s 125 - it is not a bona fide baggage and such materials could not have been imported without a valid licence, it amounts to a prohibition under any other law in force - option under section 125 rightly denied - HC
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