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...
Valuation - MRP Valuation - cement in packed form (in 50 kg bags) - supply to industrial consumer or institutional consumer - though goods marked as not for sale, are covered u/R 2A of SWM Rules, 1977 and such goods are eligible for the benefit of N/N. 4/2006-CE - AT
Valuation - MRP Valuation - cement in packed form (in 50 kg bags) - supply to industrial consumer or institutional consumer - though goods marked as not for sale, are covered u/R 2A of SWM Rules, 1977 and such goods are eligible for the benefit of N/N. 4/2006-CE - AT
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