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...
The Tribunal held that a Commissioner (Appeals) may enhance an assessment only in respect of matters or sources of income expressly or by clear implication considered by the Assessing Officer. A separate alleged commission income for facilitating accommodation entries was a new source, because the assessment had only made a protective addition on the entry itself and had not examined any commission income. That new source could not be introduced through appellate enhancement and, if otherwise sustainable, had to be pursued through separate statutory proceedings for escaped or erroneous assessment. The enhancement was deleted and the assessee's appeal was allowed.
The Tribunal held that a Commissioner (Appeals) may enhance an assessment only in respect of matters or sources of income expressly or by clear implication considered by the Assessing Officer. A separate alleged commission income for facilitating accommodation entries was a new source, because the assessment had only made a protective addition on the entry itself and had not examined any commission income. That new source could not be introduced through appellate enhancement and, if otherwise sustainable, had to be pursued through separate statutory proceedings for escaped or erroneous assessment. The enhancement was deleted and the assessee's appeal was allowed.
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