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...
Principles of natural justice - Validity of trial u/s 9 of the Central Excises and Salt Act, 1944 - When the charge is clear regarding the allegations, quoting of the offences or omission of quoting the sub-section will not vitiate the trial.
Principles of natural justice - Validity of trial u/s 9 of the Central Excises and Salt Act, 1944 - When the charge is clear regarding the allegations, quoting of the offences or omission of quoting the sub-section will not vitiate the trial.
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