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...
Violation of principles of natural justice alleged due to notice being served under incorrect tab on online portal. Court found notice was uploaded, though under "additional notices" tab instead of "view notices and orders" tab. Controversy regarding adequacy of service by uploading under "additional notices" tab not decided. Petitioner directed to avail alternate remedy of appeal before appellate authority within 30 days, as appeal available against order. Petition disposed.
Violation of principles of natural justice alleged due to notice being served under incorrect tab on online portal. Court found notice was uploaded, though under "additional notices" tab instead of "view notices and orders" tab. Controversy regarding adequacy of service by uploading under "additional notices" tab not decided. Petitioner directed to avail alternate remedy of appeal before appellate authority within 30 days, as appeal available against order. Petition disposed.
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