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...
Benami Property Transaction - title over the suit properties - Moreover purchase of a property by husband in the name of the wife cannot be called a benami transaction and such type of transaction falls within the exception no. 3 to clause 'A' of sub-section 9 of section 2 of the Prohibition of Benami Property Transactions Act, 1988. In this view the respondent has made out a prima facie case that he has got the right to seek declaration of his title over the suit properties. - HC
Benami Property Transaction - title over the suit properties - Moreover purchase of a property by husband in the name of the wife cannot be called a benami transaction and such type of transaction falls within the exception no. 3 to clause 'A' of sub-section 9 of section 2 of the Prohibition of Benami Property Transactions Act, 1988. In this view the respondent has made out a prima facie case that he has got the right to seek declaration of his title over the suit properties. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
