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...
CENVAT Credit - Whole proceedings are vitiated for want of proper show-cause notice - show-cause notice is vague as it does not give the break up of the amount under each head of input service proposed to be disallowed - AT
CENVAT Credit - Whole proceedings are vitiated for want of proper show-cause notice - show-cause notice is vague as it does not give the break up of the amount under each head of input service proposed to be disallowed - AT
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