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...
Aviling CENVAT credit while availing the benefit of abatement under N/No. 1/2006-ST - The appellant have admittedly reversed the said amount of credit much before the issue of SCN and accordingly no SCN was required to be issued u/s 73 - AT
Aviling CENVAT credit while availing the benefit of abatement under N/No. 1/2006-ST - The appellant have admittedly reversed the said amount of credit much before the issue of SCN and accordingly no SCN was required to be issued u/s 73 - AT
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