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...
Erection, Commissioning and Installation charges - services provided in respect of erection of sub stations, erection of transmission lines - We fail to understand how the adjudicating authority came to the conclusion that this notification is applicable only to the transmission companies and not for the services rendered
Erection, Commissioning and Installation charges - services provided in respect of erection of sub stations, erection of transmission lines - We fail to understand how the adjudicating authority came to the conclusion that this notification is applicable only to the transmission companies and not for the services rendered
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