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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Export of goods directly from Job work's premises - necessary conditions for export under bond without payment of duty under Rule 19 have been satisfied and the prescribed procedure had been followed - demand of duty set aside - AT
Export of goods directly from Job work's premises - necessary conditions for export under bond without payment of duty under Rule 19 have been satisfied and the prescribed procedure had been followed - demand of duty set aside - AT
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