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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Refund allowed in an assessee's appeal may be released despite a pending departmental appeal before the Tribunal where no hearing has been fixed. Withholding was considered unwarranted given the petitioner's status as a manufacturing company and its undertaking to deposit any liability ultimately arising if the departmental appeal succeeds. Release was made conditional on furnishing that undertaking and a certified copy of the order, with the Revenue directed to issue the refund within six weeks. The departmental appeal remained subject to adjudication by the Tribunal.
Refund allowed in an assessee's appeal may be released despite a pending departmental appeal before the Tribunal where no hearing has been fixed. Withholding was considered unwarranted given the petitioner's status as a manufacturing company and its undertaking to deposit any liability ultimately arising if the departmental appeal succeeds. Release was made conditional on furnishing that undertaking and a certified copy of the order, with the Revenue directed to issue the refund within six weeks. The departmental appeal remained subject to adjudication by the Tribunal.
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