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...
Extended period of limitation - It is on record that the demand has been raised as per the audit objection and the entire activity of appellant was known to the department - the entire demand is also time barred by limitation of period.
Extended period of limitation - It is on record that the demand has been raised as per the audit objection and the entire activity of appellant was known to the department - the entire demand is also time barred by limitation of period.
Note: It is a system-generated summary and is for quick reference only.
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