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...
Interest on delayed payment of duty - the petitioner's imports were in February 1994, much prior to the insertion of Section 28AB of the Act - interest payable under the bond is not an interest payable under the Act - demand of interest sustained - HC
Interest on delayed payment of duty - the petitioner's imports were in February 1994, much prior to the insertion of Section 28AB of the Act - interest payable under the bond is not an interest payable under the Act - demand of interest sustained - HC
Note: It is a system-generated summary and is for quick reference only.