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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Principles of natural justice - credit denied - merely for the reason that the said diversion of goods directly to the Job Worker was not informed to the department is not a ground for denial of the CENVAT credit. - The cryptic order passed on this aspect making bald observations is not in accordance with law and the same cannot be sustained. - HC - HC
Principles of natural justice - credit denied - merely for the reason that the said diversion of goods directly to the Job Worker was not informed to the department is not a ground for denial of the CENVAT credit. - The cryptic order passed on this aspect making bald observations is not in accordance with law and the same cannot be sustained. - HC - HC
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