Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Attachment of cash credit account - Section 83 of the GST Act - the interest of the revenue could be said to be secured for the time being with the provisional attachment of the immovable properties - We are of the view, having regard to the balance in one of the current account that the writ applicant should be permitted to operate the current account - The provisional attachment is ordered to be lifted. - HC
Attachment of cash credit account - Section 83 of the GST Act - the interest of the revenue could be said to be secured for the time being with the provisional attachment of the immovable properties - We are of the view, having regard to the balance in one of the current account that the writ applicant should be permitted to operate the current account - The provisional attachment is ordered to be lifted. - HC
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