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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Refund - not filed in prescribed form and the documents are not submitted alongwith the refund application - The initial refund claim having been filed well within time, the same is required to be considered within limitation - AT
Refund - not filed in prescribed form and the documents are not submitted alongwith the refund application - The initial refund claim having been filed well within time, the same is required to be considered within limitation - AT
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