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...
Imported remelted zinc from Australia - CESTAT upheld the reclassification of "remelted zinc" by the department under CTH 7901 20 90, rejecting the appellant's classification under CTH 7901 12 00. Despite challenges to the reliance on test reports and the imposition of penalties, the tribunal found no fault in the department's actions.
Imported remelted zinc from Australia - CESTAT upheld the reclassification of "remelted zinc" by the department under CTH 7901 20 90, rejecting the appellant's classification under CTH 7901 12 00. Despite challenges to the reliance on test reports and the imposition of penalties, the tribunal found no fault in the department's actions.
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