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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Reopening of assessment - Prima facie there is both material as also a reason to believe that the said entries are accommodation entries - the jurisdiction appears to have been validly exercised by the Assessing Officer. - HC
Reopening of assessment - Prima facie there is both material as also a reason to believe that the said entries are accommodation entries - the jurisdiction appears to have been validly exercised by the Assessing Officer. - HC
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