Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
Suspension of CHA License - The role disclaimed by the appellant for questioning the suspension, if ruled upon at this stage, would render redundant the process under regulation 20 of Customs Brokers Licensing Regulations, 2013.
Suspension of CHA License - The role disclaimed by the appellant for questioning the suspension, if ruled upon at this stage, would render redundant the process under regulation 20 of Customs Brokers Licensing Regulations, 2013.
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