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...
Modifications to the procedure for interception of conveyances for inspection of goods in and detention, release movement, and confiscation of such goods and conveyances, as clarified in Circular No. 14T of 2018 dated 23.04.2018.
Modifications to the procedure for interception of conveyances for inspection of goods in and detention, release movement, and confiscation of such goods and conveyances, as clarified in Circular No. 14T of 2018 dated 23.04.2018.
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