Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Classification of goods - Khair - The issue as to whether Khair wood falls within the definition of timber or converted timber, has already been decided by Hon’ble Division Bench of this Court - When the issue is covered by the above decisions, learned Tribunal has no authority or jurisdiction to make a Reference under Section 33(1) of the HPGST Act, 1968 to this Court in the manner as has been done. - HC
Classification of goods - Khair - The issue as to whether Khair wood falls within the definition of timber or converted timber, has already been decided by Hon’ble Division Bench of this Court - When the issue is covered by the above decisions, learned Tribunal has no authority or jurisdiction to make a Reference under Section 33(1) of the HPGST Act, 1968 to this Court in the manner as has been done. - HC
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