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...
Notification No.102/2007 – import- Before transportation of timber, they were required to reduce its size since the RTO rules did not permit transportation of logs longer that 40feet – Exemption would be available - HC
Notification No.102/2007 – import- Before transportation of timber, they were required to reduce its size since the RTO rules did not permit transportation of logs longer that 40feet – Exemption would be available - HC
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