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...
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices - the service recipient is located outside India and place of supply of the service is in India as per IGST Act 2017 - Clarification issued
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices - the service recipient is located outside India and place of supply of the service is in India as per IGST Act 2017 - Clarification issued
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