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 - electronic commerce operator or not - money paid by the customer directly to the driver of the cab for the service of the trip - The applicant is liable to tax (GST) on the amounts billed by him on behalf of the taxi operators - Order of AAR confirmed
Levy of GST - electronic commerce operator or not - money paid by the customer directly to the driver of the cab for the service of the trip - The applicant is liable to tax (GST) on the amounts billed by him on behalf of the taxi operators - Order of AAR confirmed
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