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...
Classification of imported goods - Pottassium Humate - there are no justification for issuing the order by the Assistant Commissioner after the expiry of more than one month when there is a live consignment involved in this case. - The impugned items is not included in the Schedule under the Insecticide Act, 1968 and hence it is not required registration - AT
Classification of imported goods - Pottassium Humate - there are no justification for issuing the order by the Assistant Commissioner after the expiry of more than one month when there is a live consignment involved in this case. - The impugned items is not included in the Schedule under the Insecticide Act, 1968 and hence it is not required registration - AT
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