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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100% EOU - Improper accounting of the imported materials - Relevant provision of Section 72 was not invoked and there was no charge or SCN in support of such demand; assessee cannot be asked to answer the charge, which is not specifically raised - HC
100% EOU - Improper accounting of the imported materials - Relevant provision of Section 72 was not invoked and there was no charge or SCN in support of such demand; assessee cannot be asked to answer the charge, which is not specifically raised - HC
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