Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
Composite supply or not - services of lodging and food exclusively to the students - applicant is engaged in supplying flood, laundry service, housekeeping service. etc. which are not naturally bundled with the lodging service - all these components are independent of each other and can be supplied separately hence there is no principal Service - not a composite supply
Composite supply or not - services of lodging and food exclusively to the students - applicant is engaged in supplying flood, laundry service, housekeeping service. etc. which are not naturally bundled with the lodging service - all these components are independent of each other and can be supplied separately hence there is no principal Service - not a composite supply
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