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...
Taxability of collection of development fee from the passengers – operational, management and development of airport - it cannot be said that the amount so collected is by way of service charge. - not taxable - AT
Taxability of collection of development fee from the passengers – operational, management and development of airport - it cannot be said that the amount so collected is by way of service charge. - not taxable - AT
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