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...
Duties, functions and obligations of custodian appointed under section 45 of the Customs Act, 1962, - cost recovery charges for custom staff posted at the new Perishable Cargo - Once the permissions have been sought and from the various authorities under the Customs Act, then, it is not proper to urge that the conditions imposed by such authorities will not be binding. - HC
Duties, functions and obligations of custodian appointed under section 45 of the Customs Act, 1962, - cost recovery charges for custom staff posted at the new Perishable Cargo - Once the permissions have been sought and from the various authorities under the Customs Act, then, it is not proper to urge that the conditions imposed by such authorities will not be binding. - HC
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