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...
Benefit of SSI Notification denied - denial of claim for period of 26 days i.e., during 1.4.2002 to 26.4.2002 - the policy of the Government of exempting the subject item from duty has been consistent, which becomes clear from the wordings of the clarificatory Notification No.26/2002-CX - AT
Benefit of SSI Notification denied - denial of claim for period of 26 days i.e., during 1.4.2002 to 26.4.2002 - the policy of the Government of exempting the subject item from duty has been consistent, which becomes clear from the wordings of the clarificatory Notification No.26/2002-CX - AT
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