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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Failure to take any action by the department after the Tribunal set aside the order of the DRP and also the assessment order The matter was restored to the file of the Assessing Officer with a direction to pass a fresh assessment order in accordance with law - It is very unfortunate to note that although the writ applicant has been knocking the doors of the Deputy Commissioner of the Income Tax, Vadodara, past almost two years, yet the Deputy Commissioner has not even bothered to give any formal reply to even one of the representations. - HC
Failure to take any action by the department after the Tribunal set aside the order of the DRP and also the assessment order The matter was restored to the file of the Assessing Officer with a direction to pass a fresh assessment order in accordance with law - It is very unfortunate to note that although the writ applicant has been knocking the doors of the Deputy Commissioner of the Income Tax, Vadodara, past almost two years, yet the Deputy Commissioner has not even bothered to give any formal reply to even one of the representations. - HC
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