Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The SC upheld the classification of imported crimp pumps under Customs Tariff Items 8413 5010/8413 5090, confirming they are appliances used for spraying or dispersion of liquid, specifically nasal spray pumps. The appellant's contention for classification under CTI 9616 1020 was rejected. The Court found no error in the CESTAT's determination and declined to interfere with the impugned order. Consequently, the appeal was dismissed, affirming the applicable customs duty levy as per the CESTAT's ruling.
The SC upheld the classification of imported crimp pumps under Customs Tariff Items 8413 5010/8413 5090, confirming they are appliances used for spraying or dispersion of liquid, specifically nasal spray pumps. The appellant's contention for classification under CTI 9616 1020 was rejected. The Court found no error in the CESTAT's determination and declined to interfere with the impugned order. Consequently, the appeal was dismissed, affirming the applicable customs duty levy as per the CESTAT's ruling.
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