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...
Review Petition - The High court found no error apparent on the record to warrant entertaining the Review Petition. The grounds raised were deemed untenable and showed disregard for the court's orders. It emphasized the importance of maintaining the sanctity of court decisions and deprecated the practice of engaging new advocates for review proceedings without the consent of the original advocate.
Review Petition - The High court found no error apparent on the record to warrant entertaining the Review Petition. The grounds raised were deemed untenable and showed disregard for the court's orders. It emphasized the importance of maintaining the sanctity of court decisions and deprecated the practice of engaging new advocates for review proceedings without the consent of the original advocate.
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