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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Concessional Rate of Taxation - as diesel is specifically and intentionally included in the definition of raw material u/s 2 (34) by the legislature, the question that whether it is directly or indirectly used in the process of manufacture is irrelevant - HC
Concessional Rate of Taxation - as diesel is specifically and intentionally included in the definition of raw material u/s 2 (34) by the legislature, the question that whether it is directly or indirectly used in the process of manufacture is irrelevant - HC
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