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...
Refund claim - time limitation - section 11B of CEA - the period of one year provided under Section 11B should be reckoned from the date of such adjudication order, from the said date, the appellant has filed refund within one year - AT
Refund claim - time limitation - section 11B of CEA - the period of one year provided under Section 11B should be reckoned from the date of such adjudication order, from the said date, the appellant has filed refund within one year - AT
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