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...
Failure to implement the order of the tribunal - Re-export of goods - As the Commissioner has acted in flagrant falling the authority of this Tribunal the matter needs to be referred to the Hon’ble jurisdictional High Court for initiation of contempt proceedings against the concerned Commissioner. - AT
Failure to implement the order of the tribunal - Re-export of goods - As the Commissioner has acted in flagrant falling the authority of this Tribunal the matter needs to be referred to the Hon’ble jurisdictional High Court for initiation of contempt proceedings against the concerned Commissioner. - AT
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