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...
Provisional release of the seized goods - pendency of proceedings - the legislative intent in section 110A, introduced by way of an amendment, is clear that even during pendency of proceedings before the adjudicating authority, such authority is conferred the discretionary power to allow provisional release. - The writ petitions are disposed off granting liberty to the adjudicating authority to carry forward the proceedings initiated under section 124 of the Act in accordance with law. - HC
Provisional release of the seized goods - pendency of proceedings - the legislative intent in section 110A, introduced by way of an amendment, is clear that even during pendency of proceedings before the adjudicating authority, such authority is conferred the discretionary power to allow provisional release. - The writ petitions are disposed off granting liberty to the adjudicating authority to carry forward the proceedings initiated under section 124 of the Act in accordance with law. - HC
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