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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waiver of interest u/s 220(2) - Jurisdiction - the officer, who heard the petitioner in person was not the Officer/Chief Commissioner, who decided the matter - The legal principle is that the person who hears must decide. - HC
waiver of interest u/s 220(2) - Jurisdiction - the officer, who heard the petitioner in person was not the Officer/Chief Commissioner, who decided the matter - The legal principle is that the person who hears must decide. - HC
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