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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Real Estate Agent service - service tax was on the charges collected for change of name of the owner of the property in the residential complex originally built and promoted by the appellant - matter remanded to the Original Authority for a fresh re-look - AT
Real Estate Agent service - service tax was on the charges collected for change of name of the owner of the property in the residential complex originally built and promoted by the appellant - matter remanded to the Original Authority for a fresh re-look - AT
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