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...
Inasmuch as the petitioner did not comply with this requirement of filing revised returns in respect of the tax amount not paid u/s under Section 6(2), no fault found with orders passed by the 1st respondent, cancelling the permission granted to the petitioner for payment of tax under compounded rate. - HC
Inasmuch as the petitioner did not comply with this requirement of filing revised returns in respect of the tax amount not paid u/s under Section 6(2), no fault found with orders passed by the 1st respondent, cancelling the permission granted to the petitioner for payment of tax under compounded rate. - HC
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