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...
Search and seizure action u/s.132 - addition u/s 69 - Presumption u/s. 132(4A) is available only against the person from whose possession the document is found and not against the third person - AT
Search and seizure action u/s.132 - addition u/s 69 - Presumption u/s. 132(4A) is available only against the person from whose possession the document is found and not against the third person - AT
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