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...
Commissioner has no jurisdiction whatsoever to say that consequence flowing after decision of Tribunal are not correct and he still can pass an order making alteration in respect to something, which has already been finalized by Tribunal - HC
Commissioner has no jurisdiction whatsoever to say that consequence flowing after decision of Tribunal are not correct and he still can pass an order making alteration in respect to something, which has already been finalized by Tribunal - HC
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