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...
Area Based Exemption - Denial of budgetary support - It is material to note that it is not disputed that but for the controversy whether the petitioner was availing the benefit of the Notification, there is no other reason for denying the petitioner’s claim for budgetary support under the Scheme. - The respondents are directed to release the budgetary support amount as assessed to the petitioner in terms of the Scheme - HC
Area Based Exemption - Denial of budgetary support - It is material to note that it is not disputed that but for the controversy whether the petitioner was availing the benefit of the Notification, there is no other reason for denying the petitioner’s claim for budgetary support under the Scheme. - The respondents are directed to release the budgetary support amount as assessed to the petitioner in terms of the Scheme - HC
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