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...
Import of Bakery Shortening from Sri Lanka - import prior to withdrawal of exemption - it is reflected that much before 2.6.2006, the goods have been imported under letter of credit prior to the aforesaid date and thus the tribunal had rightly allowed the relief to the assessee - HC
Import of Bakery Shortening from Sri Lanka - import prior to withdrawal of exemption - it is reflected that much before 2.6.2006, the goods have been imported under letter of credit prior to the aforesaid date and thus the tribunal had rightly allowed the relief to the assessee - HC
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