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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
TDS credit must be considered where tax was actually deducted from a deductee's income or payment but was not remitted by the deductor. The statutory bar on recovering such tax from the deductee operates once actual deduction is established, preventing double recovery while permitting action against the defaulting deductor. Absence of Form 16, Form 16A or Form 26AS is not conclusive where the deductor has failed to deposit or report TDS. Deductees may rely on cogent evidence, including salary slips, bank records, invoices, payment advices, ledgers, correspondence or insolvency claims. Prima facie claims require factual verification rather than mechanical rejection, with related demands kept in abeyance pending determination.
TDS credit must be considered where tax was actually deducted from a deductee's income or payment but was not remitted by the deductor. The statutory bar on recovering such tax from the deductee operates once actual deduction is established, preventing double recovery while permitting action against the defaulting deductor. Absence of Form 16, Form 16A or Form 26AS is not conclusive where the deductor has failed to deposit or report TDS. Deductees may rely on cogent evidence, including salary slips, bank records, invoices, payment advices, ledgers, correspondence or insolvency claims. Prima facie claims require factual verification rather than mechanical rejection, with related demands kept in abeyance pending determination.
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