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...
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Benefit of Notification No.108/95 - Project funded by the World Bank and Asian Development Bank – As the machineries had been put in use by the sub-contractors, who were given the job of execution the claim for exemption cannot be denied - AT
Benefit of Notification No.108/95 - Project funded by the World Bank and Asian Development Bank – As the machineries had been put in use by the sub-contractors, who were given the job of execution the claim for exemption cannot be denied - AT
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