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...
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Transaction value or MRP based valuation - the appellants had cleared 6 gms. sachet of the Hair Dye in a monopack carton containing six numbers of such sachet - appellant are to be assessed u/s 4 of the Central Excise Act without the same assessable u/s 4A - AT
Transaction value or MRP based valuation - the appellants had cleared 6 gms. sachet of the Hair Dye in a monopack carton containing six numbers of such sachet - appellant are to be assessed u/s 4 of the Central Excise Act without the same assessable u/s 4A - AT
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