Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Grant of registration u/s 12A (a) - charitable activities - urban development authority engaged in the object of "advancement of any other object of general public utility‟ - it is apparent that the activities of the assessee has "profit motive" and therefore it is carrying on the business.
Grant of registration u/s 12A (a) - charitable activities - urban development authority engaged in the object of "advancement of any other object of general public utility‟ - it is apparent that the activities of the assessee has "profit motive" and therefore it is carrying on the business.
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