Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Levy of GST - share of sitting fees and other expenses paid by the applicant on the directions of the Arbitrators for an amount - the argument of the applicant that their activity do not attract GST has no legal backing. - AAAR
Levy of GST - share of sitting fees and other expenses paid by the applicant on the directions of the Arbitrators for an amount - the argument of the applicant that their activity do not attract GST has no legal backing. - AAAR
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