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...
Levy of GST- Whether the interest subvention income received to reduce the effective interest rate to the final customer is chargeable to GST? - Held Yes - this transaction between DFSI and MB India is a ‘Supply’ under Section 7 of CGST Act.
Levy of GST- Whether the interest subvention income received to reduce the effective interest rate to the final customer is chargeable to GST? - Held Yes - this transaction between DFSI and MB India is a ‘Supply’ under Section 7 of CGST Act.
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