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...
Rectification application dismissed as error not apparent on record. Excess GST collected from customers to be refunded to them before claiming refund from tax authorities to avoid unjust enrichment. Classifying "other charges" as consideration for construction services under HSN Code 9954 or separate services under respective heads not a rectifiable mistake. AAR ruling upheld in interest of equity and uniformity among flat buyers, irrespective of projects or timelines.
Rectification application dismissed as error not apparent on record. Excess GST collected from customers to be refunded to them before claiming refund from tax authorities to avoid unjust enrichment. Classifying "other charges" as consideration for construction services under HSN Code 9954 or separate services under respective heads not a rectifiable mistake. AAR ruling upheld in interest of equity and uniformity among flat buyers, irrespective of projects or timelines.
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