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...
Unexplained cash deposits - Genuiness of Agricultre income - Sale of mango and chikoo and miscellaneous vegetable - from number of trees the estimation of yields of fruits could be easily got estimated. No such exercise was conducted before making any enhancement. - In absence of adverse evidence against furnishing by assessee, Ld. CIT(A) was not justified in making enhancement - AT
Unexplained cash deposits - Genuiness of Agricultre income - Sale of mango and chikoo and miscellaneous vegetable - from number of trees the estimation of yields of fruits could be easily got estimated. No such exercise was conducted before making any enhancement. - In absence of adverse evidence against furnishing by assessee, Ld. CIT(A) was not justified in making enhancement - AT
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