Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Maintainability of appeal - time limitation - exclusion of certain period - Commissioner (Appeals) has no power to extend the period of limitation in terms of Section 35A of the Central Excise Act, 1944 - Admittedly, the appellant did not follow the advice given by the adjudicating authority vide letter dt. 22.06.2017 - AT
Maintainability of appeal - time limitation - exclusion of certain period - Commissioner (Appeals) has no power to extend the period of limitation in terms of Section 35A of the Central Excise Act, 1944 - Admittedly, the appellant did not follow the advice given by the adjudicating authority vide letter dt. 22.06.2017 - AT
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