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...
Construction of Residential Complex Service - Development of plots for accommodation of people in slum locality - the appellants are not engaged in any construction of residential units. They were mainly engaged in development of plots in the slum locality in terms of an arrangement with main contractor for Government of Madhya Pradesh - demand set aside. - AT
Construction of Residential Complex Service - Development of plots for accommodation of people in slum locality - the appellants are not engaged in any construction of residential units. They were mainly engaged in development of plots in the slum locality in terms of an arrangement with main contractor for Government of Madhya Pradesh - demand set aside. - AT
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