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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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Classification of goods - classified under Chapter 3003.10 or sub heading 3003.20? - name of the product is Oxytetracycline Capsules I.P. 500mg which is generic name and appearing in the Indian pharmacopoeia, therefore this product is not P&P Medicament by any stretch of imagination. - AT
Classification of goods - classified under Chapter 3003.10 or sub heading 3003.20? - name of the product is Oxytetracycline Capsules I.P. 500mg which is generic name and appearing in the Indian pharmacopoeia, therefore this product is not P&P Medicament by any stretch of imagination. - AT
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