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...
Insolvency and BankruptcyApril 19, 2018Case LawsAT
Corporate Insolvency Resolution Process - there is a plausible dispute between the parties in regard to execution of contract involving supply of material as well as rendering of works at the site - The claim set up by the Appellant does not fall within the definition of operational debt - AT
Corporate Insolvency Resolution Process - there is a plausible dispute between the parties in regard to execution of contract involving supply of material as well as rendering of works at the site - The claim set up by the Appellant does not fall within the definition of operational debt - AT
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