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...
The refund that amount is not payable to the assessee for the reason that he had passed on the incidence of that duty to the customers, the deduction of the admissible trade discount cannot be refused and what is to be refused is the refund. The department has mixed-up the two issues which is not correct. - AT
The refund that amount is not payable to the assessee for the reason that he had passed on the incidence of that duty to the customers, the deduction of the admissible trade discount cannot be refused and what is to be refused is the refund. The department has mixed-up the two issues which is not correct. - AT
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