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...
Capital asset” u/s 2(14) - agricultural land - scope of word “any municipality” - Section 2(14)(iii)(b) contemplates calculating distance of the land in question from the nearest municipality it does not mean the jurisdictional municipality, it only means that the municipality from which the distance is calculated should have a population of not less than 10 thousand - capital assets
Capital asset” u/s 2(14) - agricultural land - scope of word “any municipality” - Section 2(14)(iii)(b) contemplates calculating distance of the land in question from the nearest municipality it does not mean the jurisdictional municipality, it only means that the municipality from which the distance is calculated should have a population of not less than 10 thousand - capital assets
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