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...
Amendment of section 244A. - interest on refund - in cases where the return is filed after the due date, the period for grant of interest on refund shall begin from the date of filing of return.
Amendment of section 244A. - interest on refund - in cases where the return is filed after the due date, the period for grant of interest on refund shall begin from the date of filing of return.
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