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...
Recall the orders after expiry of four years by tribunal either on its own or on the application filed by the Revenue - In all fairness, this Tribunal ought to have issued notice to the assessee after taking the applications filed by the Revenue on record. - there is gross violation of principles of natural justice. - AT
Recall the orders after expiry of four years by tribunal either on its own or on the application filed by the Revenue - In all fairness, this Tribunal ought to have issued notice to the assessee after taking the applications filed by the Revenue on record. - there is gross violation of principles of natural justice. - AT
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