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...
Job work for SSI units - Benefit of exemption N/N. 83/94-CE dt. - the principal manufacturer is required to file necessary declaration under the said notification with the jurisdictional authorities which has not been complied with - Demand confirmed with reduced penalty of 25%.
Job work for SSI units - Benefit of exemption N/N. 83/94-CE dt. - the principal manufacturer is required to file necessary declaration under the said notification with the jurisdictional authorities which has not been complied with - Demand confirmed with reduced penalty of 25%.
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