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...
Attachment of immovable property - Recovery proceedings against the buyer of the property from the defaulter assessee - a person who had taken possession and made payment of the consideration was the owner though he had not obtained the deed of conveyance. - no recovery from the buyer of the property - HC
Attachment of immovable property - Recovery proceedings against the buyer of the property from the defaulter assessee - a person who had taken possession and made payment of the consideration was the owner though he had not obtained the deed of conveyance. - no recovery from the buyer of the property - HC
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