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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Addition u/s 68 - the assessee has furnished all the evidences proving identity and creditworthiness of the investors and genuineness of the transactions - AO simply harped on the non production of directors of the assessee and share subscribing companies to make the addition which is not correct - Additions deleted - AT
Addition u/s 68 - the assessee has furnished all the evidences proving identity and creditworthiness of the investors and genuineness of the transactions - AO simply harped on the non production of directors of the assessee and share subscribing companies to make the addition which is not correct - Additions deleted - AT
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