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...
It is seen that the CV duty and AD duty put together did not exceed the injury margin though the dumping margin is higher. The same principle of Lesser Duty Rule is followed in India also - there is no infirmity in the final findings of the DA and customs Notification imposing CV duty with reference to subsidy on the subject goods. - AT
It is seen that the CV duty and AD duty put together did not exceed the injury margin though the dumping margin is higher. The same principle of Lesser Duty Rule is followed in India also - there is no infirmity in the final findings of the DA and customs Notification imposing CV duty with reference to subsidy on the subject goods. - AT
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