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...
Adjudication of Show cause notice - Input tax credit on 40 services - Matter is pending before SC in relation to 3 services out of 40 services in question - Adjudicating authority put the entire matter in the call book in view the circular dated 14.12.1995 - HC directed the revenue to adjudicate the matter in relation to 37 services.
Adjudication of Show cause notice - Input tax credit on 40 services - Matter is pending before SC in relation to 3 services out of 40 services in question - Adjudicating authority put the entire matter in the call book in view the circular dated 14.12.1995 - HC directed the revenue to adjudicate the matter in relation to 37 services.
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