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...
Reversal of cenvat credit during the period when assessee were DTA - two units - Merger with EOU unit - the provisions of Rule 10 of Cenvat Credit Rules, 2004 would not be applicable. - AT
Reversal of cenvat credit during the period when assessee were DTA - two units - Merger with EOU unit - the provisions of Rule 10 of Cenvat Credit Rules, 2004 would not be applicable. - AT
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