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...
Export - availing benefit under the Advanced Authorization Scheme ‘without payment of integrated tax’ - Seeking refund or restoration of the credit for this amount in its Electronic Credit Ledger - contravention of Rule 96(10) of the CGST Rules, 2017 - the Deputy Commissioner of Central Tax directed to reconsider the petitioner’s request for re-credit in accordance with law - HC
Export - availing benefit under the Advanced Authorization Scheme ‘without payment of integrated tax’ - Seeking refund or restoration of the credit for this amount in its Electronic Credit Ledger - contravention of Rule 96(10) of the CGST Rules, 2017 - the Deputy Commissioner of Central Tax directed to reconsider the petitioner’s request for re-credit in accordance with law - HC
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