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...
Levy of GST - liquidated damages for delay in erection, testing and commissioning - independent supply or not? - The appellant could have opted for harsh measures like termination of contract but instead it chooses to tolerate the delay in return of payment of money - Levy of GST confirmed.
Levy of GST - liquidated damages for delay in erection, testing and commissioning - independent supply or not? - The appellant could have opted for harsh measures like termination of contract but instead it chooses to tolerate the delay in return of payment of money - Levy of GST confirmed.
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