Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
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...
Valuation of excisable goods - consideration received by the appellant from Honda India under the guise of compensation was liable to be included in the transaction value of goods or not - Appellant failed to show that the amount received towards compensation for the cancellation of the agreement to supply the spare parts which were ultimately sold as scrap - The extended period of limitation contemplated was correctly invoked in the facts and circumstances of the case. - AT
Valuation of excisable goods - consideration received by the appellant from Honda India under the guise of compensation was liable to be included in the transaction value of goods or not - Appellant failed to show that the amount received towards compensation for the cancellation of the agreement to supply the spare parts which were ultimately sold as scrap - The extended period of limitation contemplated was correctly invoked in the facts and circumstances of the case. - AT
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