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...
Classification of shikakai powder - Revenue contending classification under Chapter 33 of the CETA particularly under sub-heading 3305.90. whereas assessee not discharging duty on the premise that it is a vegetable product and more over classifiable under Chapter 14 of the Central Excise Tariff Act, 1975 - AT
Classification of shikakai powder - Revenue contending classification under Chapter 33 of the CETA particularly under sub-heading 3305.90. whereas assessee not discharging duty on the premise that it is a vegetable product and more over classifiable under Chapter 14 of the Central Excise Tariff Act, 1975 - AT
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