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...
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Appearance before the authorities - summons - to balance the competing interests of the investigating agency and the witness summoned, Sibin cannot seek exemption from appearance when the authority, for reasons that weighed with him, has felt that the witness's physical presence is essential for the progress of the investigation.
Appearance before the authorities - summons - to balance the competing interests of the investigating agency and the witness summoned, Sibin cannot seek exemption from appearance when the authority, for reasons that weighed with him, has felt that the witness's physical presence is essential for the progress of the investigation.
Note: It is a system-generated summary and is for quick reference only.