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...
Stay petition - commanding the petitioner to pay 20% of the demanded amount - CIT(A) cannot blindly apply the Circular, as in the instant case. - Even the order do not reflect whether opportunity of hearing was given to the petitioner nor any advertance to any arguments.
Stay petition - commanding the petitioner to pay 20% of the demanded amount - CIT(A) cannot blindly apply the Circular, as in the instant case. - Even the order do not reflect whether opportunity of hearing was given to the petitioner nor any advertance to any arguments.
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