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...
Winding up proceedings - failure to pay dues - It is clear that these are minor glitches that may have arisen while execution of the work. - there is nothing on record to show that the petitioner did not finally complete the work or that the respondent had to get the defective work corrected from some third contractor. - Provisional Liquidator appointed.
Winding up proceedings - failure to pay dues - It is clear that these are minor glitches that may have arisen while execution of the work. - there is nothing on record to show that the petitioner did not finally complete the work or that the respondent had to get the defective work corrected from some third contractor. - Provisional Liquidator appointed.
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