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...
Penalty for initial non-compliance with notices under section 142(1) was treated as unsustainable where the assessee later furnished replies and documentary evidence during assessment, and the return was accepted under section 143(3) without adverse inference. The assessment order recorded verification of the later compliance and found it tenable, which indicated that the earlier default had been effectively condoned. On the same facts, the same reasoning was applied to the connected matters, and the penalty under section 272A(1)(d) was deleted.
Penalty for initial non-compliance with notices under section 142(1) was treated as unsustainable where the assessee later furnished replies and documentary evidence during assessment, and the return was accepted under section 143(3) without adverse inference. The assessment order recorded verification of the later compliance and found it tenable, which indicated that the earlier default had been effectively condoned. On the same facts, the same reasoning was applied to the connected matters, and the penalty under section 272A(1)(d) was deleted.
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