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...
Denial of benefit of Notification - wrong mention of notification no. in the declaration - merely because the number of the Notification mentioned in the declaration was other than the number of the correct Notification, respondent could not be denied the benefit of the said Notification - HC
Denial of benefit of Notification - wrong mention of notification no. in the declaration - merely because the number of the Notification mentioned in the declaration was other than the number of the correct Notification, respondent could not be denied the benefit of the said Notification - HC
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