Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Retrospective cancellation of GST registration of the petitioner - The High Court set aside the impugned order of GST registration cancellation was due to procedural flaws and lack of reasoning. The petitioner was granted an opportunity to file a reply to the Show Cause Notice, and adjudication proceedings were directed to be concluded within a specified timeframe.
Retrospective cancellation of GST registration of the petitioner - The High Court set aside the impugned order of GST registration cancellation was due to procedural flaws and lack of reasoning. The petitioner was granted an opportunity to file a reply to the Show Cause Notice, and adjudication proceedings were directed to be concluded within a specified timeframe.
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