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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In the absence of other evidences, only on the basis of the evidences of non-passing of the vehicles through the check-posts or the vehicle numbers mentioned in the invoices were incorrect, cannot be ground & to deny the CENVAT credit - AT
In the absence of other evidences, only on the basis of the evidences of non-passing of the vehicles through the check-posts or the vehicle numbers mentioned in the invoices were incorrect, cannot be ground & to deny the CENVAT credit - AT
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