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...
Correction of errors in the TRAN-1 declarations - migration to GST Regime - transitional provisions - There is no scope for directing the respondents to allow the petitioner to correct the TRAN1 declaration already made.
Correction of errors in the TRAN-1 declarations - migration to GST Regime - transitional provisions - There is no scope for directing the respondents to allow the petitioner to correct the TRAN1 declaration already made.
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