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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Refund of Customs Duty - unjust enrichment - In this case, the goods brought under the impugned Bills of Entry are still in use by the respondents themselves and the Director (Operations & Technical) of the respondents, has also certified the same. In that circumstances, the respondent has passed the bar of unjust enrichment as the goods are in the possession of the respondent/importer. - AT
Refund of Customs Duty - unjust enrichment - In this case, the goods brought under the impugned Bills of Entry are still in use by the respondents themselves and the Director (Operations & Technical) of the respondents, has also certified the same. In that circumstances, the respondent has passed the bar of unjust enrichment as the goods are in the possession of the respondent/importer. - AT
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