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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Review petition - Rectification of error in the Judgement of the Court - Verification in respect of the Bill of Entry - Verification of country of origin - Inadvertent error rectified - This Court is persuaded to direct the Customs [the respondents No.2 and 3] to release ware-housed consignment of the petitioner as covered by the Bills of Entry on obtaining an indemnity bond to the effect that on assessment of duty, after verification, if any of the petitioner is found liable to pay more duty - HC
Review petition - Rectification of error in the Judgement of the Court - Verification in respect of the Bill of Entry - Verification of country of origin - Inadvertent error rectified - This Court is persuaded to direct the Customs [the respondents No.2 and 3] to release ware-housed consignment of the petitioner as covered by the Bills of Entry on obtaining an indemnity bond to the effect that on assessment of duty, after verification, if any of the petitioner is found liable to pay more duty - HC
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