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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Maintainability of appeal - Section 9C of the Customs Tariff Act - ADD - As the Central Government did not determine imposition of ADD, no appeal could be considered against the finding of the Designated Authority
Maintainability of appeal - Section 9C of the Customs Tariff Act - ADD - As the Central Government did not determine imposition of ADD, no appeal could be considered against the finding of the Designated Authority
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