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...
Recovery of tax dues - property purchased by the appellant was under attachment - petitioner had no knowledge of such attachment - The petitioner being bonafide purchaser for consideration after due diligence can not be made to suffer on account of the tax dues running in the name of the original owner.
Recovery of tax dues - property purchased by the appellant was under attachment - petitioner had no knowledge of such attachment - The petitioner being bonafide purchaser for consideration after due diligence can not be made to suffer on account of the tax dues running in the name of the original owner.
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