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...
Waiver of interest u/s 220(2) – all the three conditions were to some extent satisfied, and the refusal of CCIT to grant reduction in interest is not justified - partial relief granted - HC
Waiver of interest u/s 220(2) – all the three conditions were to some extent satisfied, and the refusal of CCIT to grant reduction in interest is not justified - partial relief granted - HC
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