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...
Classification of Vitamin E-50 powder (Feed Grade) - whether Vitamin E-50 is classifiable under Chapter 2309.00 as “Prawn Feed” and therefore eligible for the benefit of partial exemption from duty under Notification No. 20/99 dated 28.02.1999. - referred to larger bench - SC
Classification of Vitamin E-50 powder (Feed Grade) - whether Vitamin E-50 is classifiable under Chapter 2309.00 as “Prawn Feed” and therefore eligible for the benefit of partial exemption from duty under Notification No. 20/99 dated 28.02.1999. - referred to larger bench - SC
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