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...
Compounding of offence - in view of section 441(1) of the Companies Act, 2013, this Tribunal has got power to compound the violation of Section 177(1) of the Act, only in respect of the Company, but not to its Officers
Compounding of offence - in view of section 441(1) of the Companies Act, 2013, this Tribunal has got power to compound the violation of Section 177(1) of the Act, only in respect of the Company, but not to its Officers
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