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...
Levy of duty - fly ash bricks - various sales invoice of the impugned goods clearly mention them as ‘fly ash bricks’. Admittedly in the common trade parlance the product cleared by the appellant are nothing but fly ash bricks - demand of duty confirmed - AT
Levy of duty - fly ash bricks - various sales invoice of the impugned goods clearly mention them as ‘fly ash bricks’. Admittedly in the common trade parlance the product cleared by the appellant are nothing but fly ash bricks - demand of duty confirmed - AT
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