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...
Revenue authorities have erred in demanding of Central Excise Duty on the amount received by the appellant for erection and commissioning of the equipment at their customer's place - AT
Revenue authorities have erred in demanding of Central Excise Duty on the amount received by the appellant for erection and commissioning of the equipment at their customer's place - AT
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