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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Confiscation of goods and levy of penalty - Import of Pair of Shoes - mis-declaration/suppression in the import documents - Non-compliance of the provisions of the IPR Rules, 2007 - The CESTAT found the goods to be counterfeit, bearing the logo "UCB" without the right holder's consent, categorizing them as "prohibited goods" under the Customs Act. The appellant's challenge based on the procedure under Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007, was dismissed, upholding the confiscation under Section 111(d) and the penalty under Section 112(a)(i).
Confiscation of goods and levy of penalty - Import of Pair of Shoes - mis-declaration/suppression in the import documents - Non-compliance of the provisions of the IPR Rules, 2007 - The CESTAT found the goods to be counterfeit, bearing the logo "UCB" without the right holder's consent, categorizing them as "prohibited goods" under the Customs Act. The appellant's challenge based on the procedure under Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007, was dismissed, upholding the confiscation under Section 111(d) and the penalty under Section 112(a)(i).
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