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...
Rejection of VCES Declaration - short payment of tax - the time limit provided in the scheme should have been adhered to for depositing the 50% amount by 31.12.2013 which the appellant failed to comply - Rejection of VCES Declaration justified - AT
Rejection of VCES Declaration - short payment of tax - the time limit provided in the scheme should have been adhered to for depositing the 50% amount by 31.12.2013 which the appellant failed to comply - Rejection of VCES Declaration justified - AT
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