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...
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Constitutional Validity of Notification providing tariff value of edible oil - Simply because certain items which fall under Chapter 15 were not included for such exercise, in our view, cannot be stated to be violative of Article 14 of the Constitution - HC
Constitutional Validity of Notification providing tariff value of edible oil - Simply because certain items which fall under Chapter 15 were not included for such exercise, in our view, cannot be stated to be violative of Article 14 of the Constitution - HC
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