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...
Seizure of imported goods (to be cleared for home consumption) - perishable goods - Fresh Kiwi Fruits - Once the Bank Guarantee is furnished of the requisite amount as above, the goods shall be provisionally released in favour of the petitioner. - directions for adjudication issued - HC
Seizure of imported goods (to be cleared for home consumption) - perishable goods - Fresh Kiwi Fruits - Once the Bank Guarantee is furnished of the requisite amount as above, the goods shall be provisionally released in favour of the petitioner. - directions for adjudication issued - HC
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