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...
CENVAT Credit - Renting of immovable property services - 35% of Cenvat credit availed on input services is not required to be made as pre-deposit - Appellant directed to pre-deposit 35% of the Cenvat credit denied and attributable to inputs and capital goods alone - Tri-LB
CENVAT Credit - Renting of immovable property services - 35% of Cenvat credit availed on input services is not required to be made as pre-deposit - Appellant directed to pre-deposit 35% of the Cenvat credit denied and attributable to inputs and capital goods alone - Tri-LB
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