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...
Anti-dumping duty imposed on Titanium Dioxide imports from China was set aside after the parent notification was quashed in India Paint Association v. Union of India. The Court noted that the departmental instruction had been issued in light of that earlier ruling and that the petitioner's liability arose solely under the quashed notification. As a result, the order-in-original founded on that notification was also quashed, and the duty already collected was directed to be refunded within twelve weeks.
Anti-dumping duty imposed on Titanium Dioxide imports from China was set aside after the parent notification was quashed in India Paint Association v. Union of India. The Court noted that the departmental instruction had been issued in light of that earlier ruling and that the petitioner's liability arose solely under the quashed notification. As a result, the order-in-original founded on that notification was also quashed, and the duty already collected was directed to be refunded within twelve weeks.
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