Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
Principles of Estoppel against law - Classification of goods - handmade branded unmanufactured tobacco under the brand name of ‘Rajhans’ - classifiable under CETH 24039910 or not - The court analyzed the evidence presented by both parties and found that the appellant had admitted to the classification of their product as manufactured tobacco for a brief period. However, the court emphasized that there cannot be any estoppel against the law in the matter of classification. It cited various judgments to support this principle. The court concluded that the appellant's product should be classified as unmanufactured tobacco, based on the processes involved and relevant legal provisions.
Principles of Estoppel against law - Classification of goods - handmade branded unmanufactured tobacco under the brand name of ‘Rajhans’ - classifiable under CETH 24039910 or not - The court analyzed the evidence presented by both parties and found that the appellant had admitted to the classification of their product as manufactured tobacco for a brief period. However, the court emphasized that there cannot be any estoppel against the law in the matter of classification. It cited various judgments to support this principle. The court concluded that the appellant's product should be classified as unmanufactured tobacco, based on the processes involved and relevant legal provisions.
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