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...
Alternate remedy - writ petition for stay of demand and release of bank account disposed as statutory remedy to approach the ITAT is available to assessee against order of CIT(A)
Alternate remedy - writ petition for stay of demand and release of bank account disposed as statutory remedy to approach the ITAT is available to assessee against order of CIT(A)
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