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...
Benefit of N/N. 64/95-CE dated 16.3.1995 - steel bars and rods were supplied to Vikram Sarabhai Space Centre (VSSC) - mere reliance of the appellant on the certificate of VSSC, shall not grant exemption from duty to the appellant.
Benefit of N/N. 64/95-CE dated 16.3.1995 - steel bars and rods were supplied to Vikram Sarabhai Space Centre (VSSC) - mere reliance of the appellant on the certificate of VSSC, shall not grant exemption from duty to the appellant.
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