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...
Over-charge towards wharfage claim from the Board of Trustees - refund of the amount allegedly paid in excess - Period of limitation - revival of extinguished claim - Section 120 of Major Port Trusts Act stipulates six months from the date of “accrual of the cause of action” whereas Section 55 stipulates “six months from the date of the payment” - SC
Over-charge towards wharfage claim from the Board of Trustees - refund of the amount allegedly paid in excess - Period of limitation - revival of extinguished claim - Section 120 of Major Port Trusts Act stipulates six months from the date of “accrual of the cause of action” whereas Section 55 stipulates “six months from the date of the payment” - SC
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