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...
Extension of stay for the recovery of demand granted subject to the condition that the assessee shall give undertaking to the effect that assessee shall not transfer, dispose off, alienate or create any kind of third party interest in the fixed and immovable assets of the assessee-company - AT
Extension of stay for the recovery of demand granted subject to the condition that the assessee shall give undertaking to the effect that assessee shall not transfer, dispose off, alienate or create any kind of third party interest in the fixed and immovable assets of the assessee-company - AT
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