Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Deduction u/s 80GGA - contribution made to Population and Social Development - It is not in dispute that the assessee not having business income would be eligible for deduction u/s 80GGA of the Act in respect of contributions made to eligible organizations
Deduction u/s 80GGA - contribution made to Population and Social Development - It is not in dispute that the assessee not having business income would be eligible for deduction u/s 80GGA of the Act in respect of contributions made to eligible organizations
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