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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Classification of the product manufactured - Calcined China Clay - merely because the product of assessee, i.e., China Clay is calcined, it would not put it out of Chapter Heading 25.05 - SC
Classification of the product manufactured - Calcined China Clay - merely because the product of assessee, i.e., China Clay is calcined, it would not put it out of Chapter Heading 25.05 - SC
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