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...
Invocation of bank guarantee - non-redemption of Export Promotion Capital Goods (EPCG) authorisations which was availed of earlier - it is the case of the petitioner that two weeks’ advance notice, in terms of the order extracted above, has not been given to invoke the bank guarantee - the enforcement of the invocation has been kept in abeyance by the Customs Authority. Mr. Vineet Malhotra, ld. Counsel appearing for DGFT submits that the representation is still pending and if a time bound schedule is fixed by this Court, the representation would be decided within the said period. - HC
Invocation of bank guarantee - non-redemption of Export Promotion Capital Goods (EPCG) authorisations which was availed of earlier - it is the case of the petitioner that two weeks’ advance notice, in terms of the order extracted above, has not been given to invoke the bank guarantee - the enforcement of the invocation has been kept in abeyance by the Customs Authority. Mr. Vineet Malhotra, ld. Counsel appearing for DGFT submits that the representation is still pending and if a time bound schedule is fixed by this Court, the representation would be decided within the said period. - HC
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