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...
Levy of penalty under Section 10-A of the Central Sales Tax Act, 1956 - existence of mens rea - plea of bonafide belief had been raised - it was incumbent on the assessing authority to consider the same and pass appropriate order especially with respect to allegation of false declaration. Unless that finding had been returned by the assessing authority, it is difficult to sustain the penalty under Section 10-A of the Act.- HC
Levy of penalty under Section 10-A of the Central Sales Tax Act, 1956 - existence of mens rea - plea of bonafide belief had been raised - it was incumbent on the assessing authority to consider the same and pass appropriate order especially with respect to allegation of false declaration. Unless that finding had been returned by the assessing authority, it is difficult to sustain the penalty under Section 10-A of the Act.- HC
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