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...
Levy of GST - Valuation - applicant is not pure agent - Toll charges paid are not to be excluded from the value of supply under Rule 33. GST shall on the entire value of the supply, including toll charges paid.
Levy of GST - Valuation - applicant is not pure agent - Toll charges paid are not to be excluded from the value of supply under Rule 33. GST shall on the entire value of the supply, including toll charges paid.
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