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...
Cancellation of registration granted to the appellant - appellant has been responding to the summons by submitting representations to the department - it is not clear as to why the authorities did not proceed further pursuant to the summons - the suspension of the appellant’s registration should be revoked forthwith with a direction to the appropriate authority to issue show cause notice within a time frame and take up the adjudication proceeding. - HC
Cancellation of registration granted to the appellant - appellant has been responding to the summons by submitting representations to the department - it is not clear as to why the authorities did not proceed further pursuant to the summons - the suspension of the appellant’s registration should be revoked forthwith with a direction to the appropriate authority to issue show cause notice within a time frame and take up the adjudication proceeding. - HC
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