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...
Classification of service - Man Power Supply and Recruitment Service or not - job assigned to the appellant for compressing and filling of gas in the cylinder by the help of the Man Power deputed by the appellant - the service is not covered under Man Power supply and Recruitment Service.
Classification of service - Man Power Supply and Recruitment Service or not - job assigned to the appellant for compressing and filling of gas in the cylinder by the help of the Man Power deputed by the appellant - the service is not covered under Man Power supply and Recruitment Service.
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