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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
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Waiver of pre-deposit - tribunal did not follow the order of similar bench to grant full waiver - CESTAT was not justified in declining to grant an unconditional stay in favour of the Appellant - HC
Waiver of pre-deposit - tribunal did not follow the order of similar bench to grant full waiver - CESTAT was not justified in declining to grant an unconditional stay in favour of the Appellant - HC
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