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...
Natural justice - The petitioner is right in contending that he had no clue as to whether or not his request for adjournment had been considered. Therefore, quite naturally, the petitioner would have been taken by surprise, when the impugned orders were passed - matter restored - HC
Natural justice - The petitioner is right in contending that he had no clue as to whether or not his request for adjournment had been considered. Therefore, quite naturally, the petitioner would have been taken by surprise, when the impugned orders were passed - matter restored - HC
Note: It is a system-generated summary and is for quick reference only.