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...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
A final assessment order that ignored the partial relief granted by the DRP and repeated the draft additions was invalid because the assessment had to be passed in conformity with the DRP directions. The Tribunal treated the non-compliance as a violation of the statutory mandate and, following binding precedent, quashed the order; the remaining grounds were therefore academic.
A final assessment order that ignored the partial relief granted by the DRP and repeated the draft additions was invalid because the assessment had to be passed in conformity with the DRP directions. The Tribunal treated the non-compliance as a violation of the statutory mandate and, following binding precedent, quashed the order; the remaining grounds were therefore academic.
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