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...
Sale of entire business unit - The bifurcation of the price would not in any manner go against the intention of the parties and going by the various terms of the agreement - there was no justifiable ground to accept that the sale consideration would form part of the turnover - HC
Sale of entire business unit - The bifurcation of the price would not in any manner go against the intention of the parties and going by the various terms of the agreement - there was no justifiable ground to accept that the sale consideration would form part of the turnover - HC
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