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...
Addition to excess stock of gold jewellery - proof of purchased pure gold - bill produced for conversion of pure gold into jewellery - no enquiry of department to find out the correctness of the bill as either bogus or fake - no addition called for
Addition to excess stock of gold jewellery - proof of purchased pure gold - bill produced for conversion of pure gold into jewellery - no enquiry of department to find out the correctness of the bill as either bogus or fake - no addition called for
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