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...
Validity of order passed u/s 73 of GST Act - Maintainability of Writ petition - Alternative remedy of appeal - Denial of Input Tax Credit (ITC) - The curtains are dropped qua the captioned writ petition but it is open to the writ petitioner to avail the statutory appeal remedy under Section 107 subject of course to Limitation and pre-deposit if any. - HC
Validity of order passed u/s 73 of GST Act - Maintainability of Writ petition - Alternative remedy of appeal - Denial of Input Tax Credit (ITC) - The curtains are dropped qua the captioned writ petition but it is open to the writ petitioner to avail the statutory appeal remedy under Section 107 subject of course to Limitation and pre-deposit if any. - HC
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