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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Remission of duty – Goods destroyed in fire – the expression “natural causes” and “unavoidable accident” are required to be given reasonable and liberal meaning and a more practical approach is required to be taken - AT
Remission of duty – Goods destroyed in fire – the expression “natural causes” and “unavoidable accident” are required to be given reasonable and liberal meaning and a more practical approach is required to be taken - AT
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