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...
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CENVAT Credit of SAD - removal of inputs as such without reversing SAD instead of claiming refund - This is case of choosing wrong course of action rather than attempt at evasion of duty - AT
CENVAT Credit of SAD - removal of inputs as such without reversing SAD instead of claiming refund - This is case of choosing wrong course of action rather than attempt at evasion of duty - AT
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