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...
Notification No. 01/2024 issued to modify the composition of the Appellate Authority for Advance Ruling in the Union Territory of Dadra and Nagar Haveli and Daman and Diu. Specifically, it substitutes the previous members with the Chief Commissioner of Central Tax, Vadodara Zone, and the Commissioner of Union territory Goods and Services Tax for Dadra and Nagar Haveli and Daman and Diu.
Notification No. 01/2024 issued to modify the composition of the Appellate Authority for Advance Ruling in the Union Territory of Dadra and Nagar Haveli and Daman and Diu. Specifically, it substitutes the previous members with the Chief Commissioner of Central Tax, Vadodara Zone, and the Commissioner of Union territory Goods and Services Tax for Dadra and Nagar Haveli and Daman and Diu.
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