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...
Condonation of delay in filing the revised return - belated return u/s 139 (5) - No valid justification for the 4th respondent to have rejected the request of the petitioner under S. 119 (2) of the Act, more so when granting the relaxation as prayed for by the petitioner would not have prejudiced the interests of the department in any manner. - HC
Condonation of delay in filing the revised return - belated return u/s 139 (5) - No valid justification for the 4th respondent to have rejected the request of the petitioner under S. 119 (2) of the Act, more so when granting the relaxation as prayed for by the petitioner would not have prejudiced the interests of the department in any manner. - HC
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