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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Clandestine removal - there is no evidence on record except the difference in figures of sale as per ER-I Returns and balance sheet. There is neither any cogent nor any credible evidence on record to prove any surreptitious removal of the finished products - Demand of duty is not sustainable.
Clandestine removal - there is no evidence on record except the difference in figures of sale as per ER-I Returns and balance sheet. There is neither any cogent nor any credible evidence on record to prove any surreptitious removal of the finished products - Demand of duty is not sustainable.
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