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...
Condonation of delay - appeals have been filed late by almost 12 years and the reason is stated to be that the assessee was not keeping up good health, was in severe depression due to various issues and the lenders were asking for money. - delay cannot be condoned - AT
Condonation of delay - appeals have been filed late by almost 12 years and the reason is stated to be that the assessee was not keeping up good health, was in severe depression due to various issues and the lenders were asking for money. - delay cannot be condoned - AT
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