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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Valuation - additional consideration flowing for the goods arising out of the difference in price between the clearances made to buyers who surrendered Advance License and others who did not - Rule 6 of the Central Excise Valuation Rules, 2000 - inclusion of additional consideration confirmed.
Valuation - additional consideration flowing for the goods arising out of the difference in price between the clearances made to buyers who surrendered Advance License and others who did not - Rule 6 of the Central Excise Valuation Rules, 2000 - inclusion of additional consideration confirmed.
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