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...
Pending disposal of stay petition or appeal, whichever is earlier, by appellate authority, recovery proceedings against appellant for recovery of confirmed amounts shall be kept in abeyance. Application for early hearing of appeal shall be considered by appellate authority. Impugned judgment modified to this limited extent, rest of directions unaltered.
Pending disposal of stay petition or appeal, whichever is earlier, by appellate authority, recovery proceedings against appellant for recovery of confirmed amounts shall be kept in abeyance. Application for early hearing of appeal shall be considered by appellate authority. Impugned judgment modified to this limited extent, rest of directions unaltered.
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