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...
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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