Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
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...
Confiscation of goods - import of e-rickshaw in CKD condition without battery - requirement to produce the ‘Type Approval Certificate’ under the provisions of Rule 126 of Central Motor Vehicle Rules - Admittedly, the goods in question are freely importable, there being no restriction under the Foreign Trade Policy - The requirement of ‘Type Approval Certificate’ is not warranted for import of spare parts or kits in CKD condition. - The appellant shall not be responsible to pay any warehousing charges, and all such charges, if any, shall be borne by the Customs Department /Government - AT
Confiscation of goods - import of e-rickshaw in CKD condition without battery - requirement to produce the ‘Type Approval Certificate’ under the provisions of Rule 126 of Central Motor Vehicle Rules - Admittedly, the goods in question are freely importable, there being no restriction under the Foreign Trade Policy - The requirement of ‘Type Approval Certificate’ is not warranted for import of spare parts or kits in CKD condition. - The appellant shall not be responsible to pay any warehousing charges, and all such charges, if any, shall be borne by the Customs Department /Government - AT
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