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...
Stay on recovery - Notice u/s 226(3) for attachment of bank account - Provisional attachment u/s 281B - appeal pending before the CIT(A) - while dealing with an application for stay of demand relatable to the assessment order being contrary to the orders of appellate authorities ought to be stayed
Stay on recovery - Notice u/s 226(3) for attachment of bank account - Provisional attachment u/s 281B - appeal pending before the CIT(A) - while dealing with an application for stay of demand relatable to the assessment order being contrary to the orders of appellate authorities ought to be stayed
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