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...
Profiteering - purchase of various consumer goods - baby care products - The Respondent has not commensurately reduced his prices but he has infact increased them by adding the tax costs and the losses - Respondent had no intention of passing on of the above benefit and he has thus denied the benefit of tax reduction to his customers.
Profiteering - purchase of various consumer goods - baby care products - The Respondent has not commensurately reduced his prices but he has infact increased them by adding the tax costs and the losses - Respondent had no intention of passing on of the above benefit and he has thus denied the benefit of tax reduction to his customers.
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