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...
Import of Ultrasound Systems, probes, and their parts and components. – History of notification shows that when ultrasound equipment contained feature or mode of B scan, it was specifically so stated and exempted – Specific equipments mentioned alone were to be granted exemption - SC
Import of Ultrasound Systems, probes, and their parts and components. – History of notification shows that when ultrasound equipment contained feature or mode of B scan, it was specifically so stated and exempted – Specific equipments mentioned alone were to be granted exemption - SC
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