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...
Consequential assessment orders allowing verified purchase expenditure in full bind the Department, leaving it without an aggrieved claim against the allowance. Where an earlier remand required fresh inquiry into allegedly unsubstantiated or inflated purchases, the Assessing Officer's subsequent verification and full acceptance of the claims rendered the surviving purchase-disallowance controversy infructuous. A favourable remand report, and more strongly a consequential assessment order, prevents the Department from contesting the allowance. The purchase disallowances partly sustained at first appeal were therefore deleted fully, the assessee's appeals succeeded on this issue, and the corresponding Revenue grounds failed.
Consequential assessment orders allowing verified purchase expenditure in full bind the Department, leaving it without an aggrieved claim against the allowance. Where an earlier remand required fresh inquiry into allegedly unsubstantiated or inflated purchases, the Assessing Officer's subsequent verification and full acceptance of the claims rendered the surviving purchase-disallowance controversy infructuous. A favourable remand report, and more strongly a consequential assessment order, prevents the Department from contesting the allowance. The purchase disallowances partly sustained at first appeal were therefore deleted fully, the assessee's appeals succeeded on this issue, and the corresponding Revenue grounds failed.
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