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...
The Central Government, in consultation with the Chief Justice of the Madras High Court, designated the following courts as Special Courts in Tamil Nadu for cases u/s 280A of the Income Tax Act, 1961 and Section 84 of the Black Money Act, 2015: 1) Court of I and II Additional Chief Metropolitan Magistrates in Chennai for specified districts, 2) Court of Additional Chief Judicial Magistrate in Madurai for certain districts, 3) Court of Chief Judicial Magistrate in Coimbatore for some districts, and 4) Court of Chief Judicial Magistrate in Puducherry for Karaikal and Puducherry districts.
The Central Government, in consultation with the Chief Justice of the Madras High Court, designated the following courts as Special Courts in Tamil Nadu for cases u/s 280A of the Income Tax Act, 1961 and Section 84 of the Black Money Act, 2015: 1) Court of I and II Additional Chief Metropolitan Magistrates in Chennai for specified districts, 2) Court of Additional Chief Judicial Magistrate in Madurai for certain districts, 3) Court of Chief Judicial Magistrate in Coimbatore for some districts, and 4) Court of Chief Judicial Magistrate in Puducherry for Karaikal and Puducherry districts.
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