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 CENVAT Credit - if the department levies and collects the Central Excise duty on the goods remove from the factory, they can not claim for the purpose of allowing Cenvat credit that the process of manufacture had not taken place - AT
Denial of CENVAT Credit - if the department levies and collects the Central Excise duty on the goods remove from the factory, they can not claim for the purpose of allowing Cenvat credit that the process of manufacture had not taken place - AT
Note: It is a system-generated summary and is for quick reference only.
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