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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Duty demand - even if certain suspicion was raised by the statements recorded by the investigation made by the officers of DGCEI but the same are not sufficient to hold clandestine manufacturing and clearance of excisable goods - AT
Duty demand - even if certain suspicion was raised by the statements recorded by the investigation made by the officers of DGCEI but the same are not sufficient to hold clandestine manufacturing and clearance of excisable goods - AT
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