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...
Rental income of shopping mall - provided range of common facilities and amenities upon which the occupiers could run their business from the leased out premises - factors clearly indicate that assessee desired to enter into a business of renting out commercial space to interested individuals and business houses - business income
Rental income of shopping mall - provided range of common facilities and amenities upon which the occupiers could run their business from the leased out premises - factors clearly indicate that assessee desired to enter into a business of renting out commercial space to interested individuals and business houses - business income
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