Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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Customs valuation of imported cyanuric chloride - revenue rejected declared value based on NIDB and contemporaneous import data showing higher prices for smaller quantities - appellant imported 2000 MT at lower negotiated price - CESTAT held quantity imported significantly different from NIDB data relied upon by revenue, hence cannot be compared - no other evidence cited by authorities - orders set aside, appeal allowed.
Customs valuation of imported cyanuric chloride - revenue rejected declared value based on NIDB and contemporaneous import data showing higher prices for smaller quantities - appellant imported 2000 MT at lower negotiated price - CESTAT held quantity imported significantly different from NIDB data relied upon by revenue, hence cannot be compared - no other evidence cited by authorities - orders set aside, appeal allowed.
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