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...
Initiation of proceedings u/s 158BD - unless the basic finding is held to be valid, the consequential order is bad in law - since there was no notice served under section 158 BC the assessee could not have been assessed under section 158BD - HC
Initiation of proceedings u/s 158BD - unless the basic finding is held to be valid, the consequential order is bad in law - since there was no notice served under section 158 BC the assessee could not have been assessed under section 158BD - HC
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