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...
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Where the authorities were already aware of the relevant period when issuing the show cause notice, failure to quantify interest in that notice was held to bar its later inclusion in the adjudication order, because the amount of tax, interest and penalty demanded cannot exceed what is specified in the notice. The provision permitting interest to be imposed even if not stated in the order was found inapplicable, as it addresses omission in the adjudication order and not omission in the show cause notice itself. On that basis, the interest demand and the consequential notice and order were quashed, with liberty to issue a fresh notice in accordance with law.
Where the authorities were already aware of the relevant period when issuing the show cause notice, failure to quantify interest in that notice was held to bar its later inclusion in the adjudication order, because the amount of tax, interest and penalty demanded cannot exceed what is specified in the notice. The provision permitting interest to be imposed even if not stated in the order was found inapplicable, as it addresses omission in the adjudication order and not omission in the show cause notice itself. On that basis, the interest demand and the consequential notice and order were quashed, with liberty to issue a fresh notice in accordance with law.
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