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...
Wrong availment of transitional Input Tax Credit - request for an adjournment was not responded to - The Court acknowledged that although a personal hearing was offered under the reminder dated 16.12.2023, the subsequent issuance of the impugned order without considering the petitioner's adjournment request rendered the order unsustainable. Consequently, the High Court quashed the impugned order and remanded the matter for reconsideration.
Wrong availment of transitional Input Tax Credit - request for an adjournment was not responded to - The Court acknowledged that although a personal hearing was offered under the reminder dated 16.12.2023, the subsequent issuance of the impugned order without considering the petitioner's adjournment request rendered the order unsustainable. Consequently, the High Court quashed the impugned order and remanded the matter for reconsideration.
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