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...
Construction of Residential Complex Service - Abatement claim - charges collected from the buyers under ‘electric meter main load supply charges’ head - the said service is bundled services under Section 66F of the Finance Act, 1994.
Construction of Residential Complex Service - Abatement claim - charges collected from the buyers under ‘electric meter main load supply charges’ head - the said service is bundled services under Section 66F of the Finance Act, 1994.
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