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...
CENVAT credit availed on goods exempted by notification - fabrication of body / structure on motor vehicle chassis - assessee has not paid the correct amount under Rule 6(3)(b) of Cenvat Credit Rules, 2001 - demand of duty alongwith interest upheld - AT
CENVAT credit availed on goods exempted by notification - fabrication of body / structure on motor vehicle chassis - assessee has not paid the correct amount under Rule 6(3)(b) of Cenvat Credit Rules, 2001 - demand of duty alongwith interest upheld - AT
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