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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Forfeiture of security deposit - Time Limitation - illegal import of goods - the Show Cause Notice was issued on 14.9.2018 and the inquiry report was submitted only on 21.2.2019 which is beyond 90 days prescribed in sub-regulation (5). - When the KYC details have been obtained, the appellant cannot be found fault alleging that he did not directly meet the IEC holder before filing the Bill of Entry or doing any such transaction as Customs Broker.
Forfeiture of security deposit - Time Limitation - illegal import of goods - the Show Cause Notice was issued on 14.9.2018 and the inquiry report was submitted only on 21.2.2019 which is beyond 90 days prescribed in sub-regulation (5). - When the KYC details have been obtained, the appellant cannot be found fault alleging that he did not directly meet the IEC holder before filing the Bill of Entry or doing any such transaction as Customs Broker.
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