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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Method of Valuation - once goods are covered by notification issued under Section 4A, then irrespective of any other consideration such as whether the supply is in wholesale or in retail, provisions of Section 4 are not applicable to such goods - AT
Method of Valuation - once goods are covered by notification issued under Section 4A, then irrespective of any other consideration such as whether the supply is in wholesale or in retail, provisions of Section 4 are not applicable to such goods - AT
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