Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Sewing machine needles classification under Customs Tariff Act, 1975 - sub-heading 8452 30 or tariff item 8448 5190 disputed. Declared value rejected, anti-dumping duty applicability contested. Tribunal held while anti-dumping duty liability on specific description within broad heading may require expert opinion, disputed classification validated per interpretative rules and judicial principles. Original authority non-compliance with remand terms found, impugned order set aside. Matter remanded to original authority for fresh adjudication considering test report, allowing cross-examination sought by importer, and customs authorities discharging onus.
Sewing machine needles classification under Customs Tariff Act, 1975 - sub-heading 8452 30 or tariff item 8448 5190 disputed. Declared value rejected, anti-dumping duty applicability contested. Tribunal held while anti-dumping duty liability on specific description within broad heading may require expert opinion, disputed classification validated per interpretative rules and judicial principles. Original authority non-compliance with remand terms found, impugned order set aside. Matter remanded to original authority for fresh adjudication considering test report, allowing cross-examination sought by importer, and customs authorities discharging onus.
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