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...
Job work - Assembly of parts - When the goods were cleared from the appellant’s factory premises, they were complete product in the form of Barbie Dolls and Hot Wheel Kits - prima facie it is a manufacturing activity - stay granted - AT
Job work - Assembly of parts - When the goods were cleared from the appellant’s factory premises, they were complete product in the form of Barbie Dolls and Hot Wheel Kits - prima facie it is a manufacturing activity - stay granted - AT
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