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...
Business Support Services - The activity of renting of land and renting of plant and machinery cannot fall under the said explanation so as to recover by the definition of ‘support services of business or commerce’ - AT
Business Support Services - The activity of renting of land and renting of plant and machinery cannot fall under the said explanation so as to recover by the definition of ‘support services of business or commerce’ - AT
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