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...
Reopening of assessment - reason to believe recorded by the AO are based on the information that was gathered by the Excise Department from the statements of the two partners of the firm during the search and the material found during further investigation - reopening upheld - HC
Reopening of assessment - reason to believe recorded by the AO are based on the information that was gathered by the Excise Department from the statements of the two partners of the firm during the search and the material found during further investigation - reopening upheld - HC
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