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...
Revocation of Customs Broker License - On the same set of evidences, two different findings have been recorded by the Commissioners at Nagpur and Mumbai. Such a discrimination which leads to revocation of licence of one Customs Broker and permits them to operate without any hindrance is nothing but discrimination contrary to Article 14 of the Constitution - AT
Revocation of Customs Broker License - On the same set of evidences, two different findings have been recorded by the Commissioners at Nagpur and Mumbai. Such a discrimination which leads to revocation of licence of one Customs Broker and permits them to operate without any hindrance is nothing but discrimination contrary to Article 14 of the Constitution - AT
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