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...
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Remission of duty - Loss of goods due to flood - hese goods were destroyed only after giving intimation to the department - department has not acted in the time-bound programme - department cannot be permitted to take advantage of its own wrong - HC
Remission of duty - Loss of goods due to flood - hese goods were destroyed only after giving intimation to the department - department has not acted in the time-bound programme - department cannot be permitted to take advantage of its own wrong - HC
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