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...
The lifesaving equipment that was imported is totally out of scope of either entry 19, 42 or 44 of Part B to the notification 208/81 for the reason that there was no set of equipment intended to enjoy the exemption - AT
The lifesaving equipment that was imported is totally out of scope of either entry 19, 42 or 44 of Part B to the notification 208/81 for the reason that there was no set of equipment intended to enjoy the exemption - AT
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