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...
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Relaxation was sought for utilisation of SFIS scrips in relation to inbound tour operations, including extension of time, monetisation, use for IGST or BSD payment, or transfer to other eligible persons. The matter was disposed of by directing the respondents to consider the pending representations and take a decision within two months. Status quo on the validity of the SFIS scrips was directed to be maintained for three months.
Relaxation was sought for utilisation of SFIS scrips in relation to inbound tour operations, including extension of time, monetisation, use for IGST or BSD payment, or transfer to other eligible persons. The matter was disposed of by directing the respondents to consider the pending representations and take a decision within two months. Status quo on the validity of the SFIS scrips was directed to be maintained for three months.
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