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...
Import of restricted item - various categories of skin shave gel in semi liquid form - The decision of the Customs Authorities with respect to the lawfulness of imports at ICD Dadri per se cannot be faulted - absolute confiscation not justified - the penalty imposed (to the tune of 100%) appears to be excessive.
Import of restricted item - various categories of skin shave gel in semi liquid form - The decision of the Customs Authorities with respect to the lawfulness of imports at ICD Dadri per se cannot be faulted - absolute confiscation not justified - the penalty imposed (to the tune of 100%) appears to be excessive.
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