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...
Initiation of multiple proceedings by ROC under section 206(4) of The Companies Act, 2013 - the provisions for inspection, inquiry and investigation are distinct from sections 271-273 dealing with the circumstances in which a company may be wound up by the Tribunal. Section 273 in fact empowers the Tribunal not only to make an interim order but to pass any other orders as it may deem fit subject to the three provisos following section 273(1)(e) of the Act. - HC
Initiation of multiple proceedings by ROC under section 206(4) of The Companies Act, 2013 - the provisions for inspection, inquiry and investigation are distinct from sections 271-273 dealing with the circumstances in which a company may be wound up by the Tribunal. Section 273 in fact empowers the Tribunal not only to make an interim order but to pass any other orders as it may deem fit subject to the three provisos following section 273(1)(e) of the Act. - HC
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