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...
Recovery of demand of GST - Right to file the appeal before GST Tribunal when constituted - it would be unjust for the State respondents to proceed for recovery of the balance amount, when they have not constituted the Appellate Tribunal - interest of justice and balance of convenience also lies in favour of grant of interim relief to the petitioner - HC
Recovery of demand of GST - Right to file the appeal before GST Tribunal when constituted - it would be unjust for the State respondents to proceed for recovery of the balance amount, when they have not constituted the Appellate Tribunal - interest of justice and balance of convenience also lies in favour of grant of interim relief to the petitioner - HC
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