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...
Income Tax Disclosure Scheme, 2016 (IDS 2016) - Error in the declaration - As soon as the petitioner realised the error, remaining sum was paid. Such payment was also accepted. Further two installments were also deposited well within the time permitted. - Revenue directed not to reject the declaration.
Income Tax Disclosure Scheme, 2016 (IDS 2016) - Error in the declaration - As soon as the petitioner realised the error, remaining sum was paid. Such payment was also accepted. Further two installments were also deposited well within the time permitted. - Revenue directed not to reject the declaration.
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