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...
Classification of goods - tents made of cotton - classified under Chapter sub-heading No. 630600 of CETA, 1985 or not? - Held Yes - goods were rightfully attracting 4% duty as provided by the said exemption under N/N. 29/04-CE - AT
Classification of goods - tents made of cotton - classified under Chapter sub-heading No. 630600 of CETA, 1985 or not? - Held Yes - goods were rightfully attracting 4% duty as provided by the said exemption under N/N. 29/04-CE - AT
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