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...
Deduction for capital gain on agricultural land was upheld where inspectors' post-transfer report and photographs were temporally remote, unnotified, and not authenticated, so they could not rebut revenue records showing the land was used for agriculture as on transfer. The tribunal found the revenue failed to discharge the onus of proving the land's non agricultural character, noted that meagre agricultural income does not change land character, and confirmed the appellate authority's allowance of the deduction under the relevant tax provision.
Deduction for capital gain on agricultural land was upheld where inspectors' post-transfer report and photographs were temporally remote, unnotified, and not authenticated, so they could not rebut revenue records showing the land was used for agriculture as on transfer. The tribunal found the revenue failed to discharge the onus of proving the land's non agricultural character, noted that meagre agricultural income does not change land character, and confirmed the appellate authority's allowance of the deduction under the relevant tax provision.
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