Royalty Payment Not Relevant for Current Valuation if Linked to Different Transaction, According to Accounting Records.

Legislature Upholds Penalties for Companies and Directors, Ensures Guidelines to Prevent Arbitrary Power Use by Executives.

Court Rules Speed Post Delivery as Valid Service u/s 153(a) of the Customs Act, 1962.

Plastic Housing Not Exempt from Connector Rules; Penalty Imposed But Reduced for Misclassification.

Soybean Oil from Lecithin Production Classified as Crude Oil Under Tariff Heading 15071000, Even if Degummed.

Cess Act Repealed: No Cess Levied on Exports After September 25, 2006.

Imported Goods Value Enhancement Deemed Incorrect Due to Lack of Evidence and Comparison with Similar Goods. No Demand Issued.

Provisional Assessment Guidelines u/s 18 of Customs Act, 1962 to Enhance Transparency and Expedite Trade Processes.

Appellant Claims Denial of Non-RUDs and Bills of Entries Violates Natural Justice Principles, Essential for Fair Adjudication.

Customs Department Cannot Challenge Authenticity of Certificates for Handicraft Wooden Furniture Exports, Says Authority Certification.

Court to Decide if Assessee Can Claim Export Duty Refund Without Challenging Original Assessments; Protest to be Vacated.

High Court Rules TED Refund Claim Correctly Disallowed Due to Existing Exemption in Deemed Export Case Involving DTA and EOU.

Phosphoric Acid Import Gains Full Exemption for Fertilizer Production under Notification No. 265/92-CUS, Easing Customs Regulations.

Assessee's Claim of Unassessed Anti-Dumping Duty Payment Dismissed; Payment Made During Assessment and Clearance Process.

Fabrics Imported Under Special Advance Authorization Scheme Exempt From Additional, Safeguard, and Anti-Dumping Duties.

Fraudulent Evasion of Restrictions Makes Gold Import Illegal Under Customs Act, 1962 or Other Laws.

Importers Not Liable for VAT When Sales Tax is "Nil" Under Sales Tax Act.

E-bikes in CKD form gain tax exemption under Sl. No. 35 of Notification No. 06/2006-CE as electrically operated bikes.

Oleo Pine Resin Classification Dispute: Appellant's Bona Fide Belief Supported by Sri Lankan Forest Department Certificates Requires Substantial Reven...

Reasonable Period for Show Cause Notice in Customs Law: Actual User Condition Violation Not Time-Barred.