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...
Refund of SAD - when the sales invoices showed the amount of SAD as zero, the same is sufficient compliance with the condition of endorsement of invoices to reflect that SAD has not been passed on to the buyers - AT
Refund of SAD - when the sales invoices showed the amount of SAD as zero, the same is sufficient compliance with the condition of endorsement of invoices to reflect that SAD has not been passed on to the buyers - AT
Note: It is a system-generated summary and is for quick reference only.
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