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...
Duty and penalty amount was jointly imposed on the three units. The amount is not quantified for individual unit for the offences committed by them. Such joint liability of duty and penalty as held by the Original Authority is not legally sustainable. - AT
Duty and penalty amount was jointly imposed on the three units. The amount is not quantified for individual unit for the offences committed by them. Such joint liability of duty and penalty as held by the Original Authority is not legally sustainable. - AT
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