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...
The authorities have intentionally dragged the appellant into litigation by issuance of the show cause notice after the lapse of five years, the action of the authorities below cannot be appreciated which cause harm to the industry - No penalty.
The authorities have intentionally dragged the appellant into litigation by issuance of the show cause notice after the lapse of five years, the action of the authorities below cannot be appreciated which cause harm to the industry - No penalty.
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