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...
100% EOU - customs private bonded warehouse - the action of the appellant to remove the machinery from EOU to DTA without any permission from the authorities, is incorrect and the findings reached by the lower authorities is correct - demand with penalty confirmed.
100% EOU - customs private bonded warehouse - the action of the appellant to remove the machinery from EOU to DTA without any permission from the authorities, is incorrect and the findings reached by the lower authorities is correct - demand with penalty confirmed.
Note: It is a system-generated summary and is for quick reference only.
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