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...
Refund - The period of export is deemed to be extended by another six months and customs duty consequently will not be liable on the said item - duty of customs paid on the said item deserves to be refunded to the appellant within a period of four months. - AT
Refund - The period of export is deemed to be extended by another six months and customs duty consequently will not be liable on the said item - duty of customs paid on the said item deserves to be refunded to the appellant within a period of four months. - AT
Note: It is a system-generated summary and is for quick reference only.