Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Validity of assessment order - Section 25(1) of KVAT Act - when issues of re-assessment are fairly complex and the financial implication resulting from the proposed assessment is substantial as well then the argument that objections filed by petitioner do not warrant hearing, is subjective and R1 could not have assumed that hearing would be nothing but an empty formality - order passed without giving hearing on the objections is set aside
Validity of assessment order - Section 25(1) of KVAT Act - when issues of re-assessment are fairly complex and the financial implication resulting from the proposed assessment is substantial as well then the argument that objections filed by petitioner do not warrant hearing, is subjective and R1 could not have assumed that hearing would be nothing but an empty formality - order passed without giving hearing on the objections is set aside
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