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 - rate of tax - Insect killer products - They are household insecticides, considered as a separate class of goods even under the Insecticides Act, and are outside the scope of Entry 20 of the IV Schedule.- HC
Classification of goods - rate of tax - Insect killer products - They are household insecticides, considered as a separate class of goods even under the Insecticides Act, and are outside the scope of Entry 20 of the IV Schedule.- HC
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