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...
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Refund claim - once a certificate from Chartered Accountant, who is also statutory auditor, if filed by the appellant, then there is no need for insisting on production of audited Balance Sheet and Profit and Loss Account - refund allowed
Refund claim - once a certificate from Chartered Accountant, who is also statutory auditor, if filed by the appellant, then there is no need for insisting on production of audited Balance Sheet and Profit and Loss Account - refund allowed
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