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...
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VCES declaration - Only due to arithmetical error that there is mistake in declaring the actual dues. It is also found that the appellant have paid the entire amount of correct dues along with interest before the last date. Therefore, no reason found why the VCES declaration should not be accepted - AT
VCES declaration - Only due to arithmetical error that there is mistake in declaring the actual dues. It is also found that the appellant have paid the entire amount of correct dues along with interest before the last date. Therefore, no reason found why the VCES declaration should not be accepted - AT
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