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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
CENVAT Credit - finished goods become exempted subsequent to availing credit - mandate of law was effective with effect from 1-3-2007, i.e., after the period involved in the present appeals. - AT
CENVAT Credit - finished goods become exempted subsequent to availing credit - mandate of law was effective with effect from 1-3-2007, i.e., after the period involved in the present appeals. - AT
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