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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Valuation of imported goods - magnets of various grades and sizes - contemporaneous import - it is not understood how and why the department has chosen to adopt per kg method of assessment if that is not the internationally accepted practice by foreign sellers and by the importers in India.
Valuation of imported goods - magnets of various grades and sizes - contemporaneous import - it is not understood how and why the department has chosen to adopt per kg method of assessment if that is not the internationally accepted practice by foreign sellers and by the importers in India.
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