Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
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CESTAT dismissed the appeal concerning classification of imported Squid Liver Powder, upholding its classification under CTH 2309 9090 rather than CTH 2301 2011. The Tribunal rejected appellant's request to keep proceedings pending, citing the Supreme Court's ruling in Union Territory of Ladakh that courts must decide matters based on existing law. Following precedent established in Avanti Feeds Limited, CESTAT confirmed the product's classification under CTH 2309 9090. The Tribunal determined that Rule 3(b) regarding essential character was unnecessary as classification under CTH 2309 was clearly established by Customs Tariff and HSN. The appeal was dismissed as lacking merit.
CESTAT dismissed the appeal concerning classification of imported Squid Liver Powder, upholding its classification under CTH 2309 9090 rather than CTH 2301 2011. The Tribunal rejected appellant's request to keep proceedings pending, citing the Supreme Court's ruling in Union Territory of Ladakh that courts must decide matters based on existing law. Following precedent established in Avanti Feeds Limited, CESTAT confirmed the product's classification under CTH 2309 9090. The Tribunal determined that Rule 3(b) regarding essential character was unnecessary as classification under CTH 2309 was clearly established by Customs Tariff and HSN. The appeal was dismissed as lacking merit.
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