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...
Rejection of refund claim under Section 27 of the Customs Act, 1962 - Mercedes Benz Car imported and cleared on assessment and payment of duty - claiming fulfilment of notification and relying on Board’s circular not relevant as there was non-challenge of assessment order made under Bill of Entry - AT
Rejection of refund claim under Section 27 of the Customs Act, 1962 - Mercedes Benz Car imported and cleared on assessment and payment of duty - claiming fulfilment of notification and relying on Board’s circular not relevant as there was non-challenge of assessment order made under Bill of Entry - AT
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