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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It is not open to 1st respondent to undertake any inspection in guise of demonstration to make assessment – When petitioner has admittedly submitting assessments only to 2nd respondent, 1st respondent cannot embark upon fresh demonstration of the petitioner premises with the aid of the central excise department and the electricity board officials - HC
It is not open to 1st respondent to undertake any inspection in guise of demonstration to make assessment – When petitioner has admittedly submitting assessments only to 2nd respondent, 1st respondent cannot embark upon fresh demonstration of the petitioner premises with the aid of the central excise department and the electricity board officials - HC
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