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...
Condonation of delay in filing of return of income (ITR) - petitioner claimed that he is a foreign citizen having ASCII status and he cannot be reasonably expected to keep himself aware and updated about the due date of filing of written in India - the honorable High Court has dismissed the appeal of the assessment on the ground that ignorance of law is not an excuse and there was no Hardship and genuine region Causing the delay Of filing of ITR - the apex court has maintained the decision of the High Court - SC
Condonation of delay in filing of return of income (ITR) - petitioner claimed that he is a foreign citizen having ASCII status and he cannot be reasonably expected to keep himself aware and updated about the due date of filing of written in India - the honorable High Court has dismissed the appeal of the assessment on the ground that ignorance of law is not an excuse and there was no Hardship and genuine region Causing the delay Of filing of ITR - the apex court has maintained the decision of the High Court - SC
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