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...
Denial of exemption where return of income is not furnished within time - The fund or institution or trust or any university or other educational institution or any hospital or other medical institution shall has to furnish in accordance within the time specified in proviso to section 139 for the previous year.
Denial of exemption where return of income is not furnished within time - The fund or institution or trust or any university or other educational institution or any hospital or other medical institution shall has to furnish in accordance within the time specified in proviso to section 139 for the previous year.
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