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...
Seeking certified copy of the order in original - export proceeds - duty draw back - The Departments' (Revenue) senior standing counsel argued that providing another copy of the order was unnecessary if it had already been served on the petitioner as per the Customs Act, 1962. - The court granted the relief sought by the petitioner, directing the respondents to provide a certified copy of the order in original.
Seeking certified copy of the order in original - export proceeds - duty draw back - The Departments' (Revenue) senior standing counsel argued that providing another copy of the order was unnecessary if it had already been served on the petitioner as per the Customs Act, 1962. - The court granted the relief sought by the petitioner, directing the respondents to provide a certified copy of the order in original.
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