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...
In the event of the demanded duty having to be paid by the appellant, they would be entitled to CENVAT credit of CVD and SAD paid on the imported parts to the extent of 58% of the duty demand – the plea of revenue-neutrality accepted - stay granted - AT
In the event of the demanded duty having to be paid by the appellant, they would be entitled to CENVAT credit of CVD and SAD paid on the imported parts to the extent of 58% of the duty demand – the plea of revenue-neutrality accepted - stay granted - AT
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