Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Revision u/s 263 - Debit balances written-off - no evidence or material on record including the order sheet of the A.O. to establish that A.O. examined the said issue at assessment stage - Since no investigation or enquiry, Explanation-2 to Section 263 is clearly attracted - revision upheld
Revision u/s 263 - Debit balances written-off - no evidence or material on record including the order sheet of the A.O. to establish that A.O. examined the said issue at assessment stage - Since no investigation or enquiry, Explanation-2 to Section 263 is clearly attracted - revision upheld
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