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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Under the Indo-Thai Free Trade Agreement, Indian customs authorities could not disregard Certificates of Origin once the Thai authorities had confirmed their authenticity and issuance by the Department of Foreign Trade, Thailand. The decision treats that foreign certification as conclusive for concessional duty purposes and bars an independent Indian enquiry that would undermine the Interim Rules of Origin. A statement recorded from the importer under the Customs Act could not affect the authenticity of the certificates. The Tribunal's view was upheld, and the Revenue's challenge failed because no substantial question of law arose.
Under the Indo-Thai Free Trade Agreement, Indian customs authorities could not disregard Certificates of Origin once the Thai authorities had confirmed their authenticity and issuance by the Department of Foreign Trade, Thailand. The decision treats that foreign certification as conclusive for concessional duty purposes and bars an independent Indian enquiry that would undermine the Interim Rules of Origin. A statement recorded from the importer under the Customs Act could not affect the authenticity of the certificates. The Tribunal's view was upheld, and the Revenue's challenge failed because no substantial question of law arose.
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