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...
Jurisdiction of GST officer to issue the impugned show cause notice - Taxable turnover below threshold limit prescribed qua tobacco products or not - seeking refund the amount, that was deposited respondents, although, given the taxable turnover generated by the petitioner, he was not exigible to tax, on the basis of wrong advise - Relief granted - SCN quashed - refund to be issued with interest. - HC
Jurisdiction of GST officer to issue the impugned show cause notice - Taxable turnover below threshold limit prescribed qua tobacco products or not - seeking refund the amount, that was deposited respondents, although, given the taxable turnover generated by the petitioner, he was not exigible to tax, on the basis of wrong advise - Relief granted - SCN quashed - refund to be issued with interest. - HC
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