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...
Rule 12(4) of the capacity-based cess scheme for pan masala packing machines is described as valid because the Cess Act, Rule 12 and Schedule II operate as an integrated framework. Monthly cess is computed by reference to the maximum number of installed operational machines during the month, with capacity determined by rated speed and packing weight rather than installation date. The rule was found consistent with the parent statute and constitutional guarantees under Articles 14 and 19(1)(g). Abatement applies only where a machine remains continuously inoperative for at least fifteen days; machines installed later and subsequently operated cannot be treated as inoperative before installation. The reported writ petition was dismissed, subject to the statutory appellate remedy for the abatement rejection.
Rule 12(4) of the capacity-based cess scheme for pan masala packing machines is described as valid because the Cess Act, Rule 12 and Schedule II operate as an integrated framework. Monthly cess is computed by reference to the maximum number of installed operational machines during the month, with capacity determined by rated speed and packing weight rather than installation date. The rule was found consistent with the parent statute and constitutional guarantees under Articles 14 and 19(1)(g). Abatement applies only where a machine remains continuously inoperative for at least fifteen days; machines installed later and subsequently operated cannot be treated as inoperative before installation. The reported writ petition was dismissed, subject to the statutory appellate remedy for the abatement rejection.
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