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...
Commercial or industrial construction service - organisation working on no-profit no-loss basis, engaged in imparting knowledge to poor students - construction activity would not be covered by the definition of commercial and industrial construction services - AT
Commercial or industrial construction service - organisation working on no-profit no-loss basis, engaged in imparting knowledge to poor students - construction activity would not be covered by the definition of commercial and industrial construction services - AT
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