Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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Refund of service tax - input services used for export of goods - the assessee cannot be burdened unduly with the condition to establish that service provider was registered under ‘Port Services’ and were authorized by the port. - AT
Refund of service tax - input services used for export of goods - the assessee cannot be burdened unduly with the condition to establish that service provider was registered under ‘Port Services’ and were authorized by the port. - AT
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