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 Parts of Computers - denial of exemption on the ground that the Notification applies to Central Processing Unit (CPU) and not to Parts of Computers - Tribunal granted the exemption on Parts of computers imported for manufacture of Personal Computers, which have been cleared on payment of duty.
Import of Parts of Computers - denial of exemption on the ground that the Notification applies to Central Processing Unit (CPU) and not to Parts of Computers - Tribunal granted the exemption on Parts of computers imported for manufacture of Personal Computers, which have been cleared on payment of duty.
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