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...
Sunset review for existing anti-dumping duty - imports of rubber chemicals - Designated authority not only has failed in appreciating the material and accompanying documents for review but also failed to ascertaining the likelihood of continuation or recurrence of the dumping and injury to the domestic industries - the demand and supply gap is not not the only basis for allowing such import as continuous dumping - directed to initiation of sunset review
Sunset review for existing anti-dumping duty - imports of rubber chemicals - Designated authority not only has failed in appreciating the material and accompanying documents for review but also failed to ascertaining the likelihood of continuation or recurrence of the dumping and injury to the domestic industries - the demand and supply gap is not not the only basis for allowing such import as continuous dumping - directed to initiation of sunset review
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