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...
Court directs petitioner to submit composite reply to show cause notice within two weeks. Respondents to provide opportunity of hearing to petitioner and pass reasoned order within six weeks of receiving reply. Order to be communicated to petitioner within two weeks thereafter. Court refrains from examining merits, petitioner free to raise points before respondents. Petition disposed.
Court directs petitioner to submit composite reply to show cause notice within two weeks. Respondents to provide opportunity of hearing to petitioner and pass reasoned order within six weeks of receiving reply. Order to be communicated to petitioner within two weeks thereafter. Court refrains from examining merits, petitioner free to raise points before respondents. Petition disposed.
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