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...
Profiteering - supply of "Eastern Meat Masala" - benefit of reduction in the rate of tax - The Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 and hence there is no merit in the application.
Profiteering - supply of "Eastern Meat Masala" - benefit of reduction in the rate of tax - The Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 and hence there is no merit in the application.
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