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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Penalty u/s 158BFA(2) - , where complete evidence has been found against the assessee on the basis of which addition of undisclosed income has been made in the hands of assessee, levy of penalty confirmed - AT
Penalty u/s 158BFA(2) - , where complete evidence has been found against the assessee on the basis of which addition of undisclosed income has been made in the hands of assessee, levy of penalty confirmed - AT
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