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...
Classification of services - Business Auxiliary Service or not - the appellant had rendered services to the local exporters in the sale of the sea foods and received commission from them - Demand confirmed invoking extended period of limitation.
Classification of services - Business Auxiliary Service or not - the appellant had rendered services to the local exporters in the sale of the sea foods and received commission from them - Demand confirmed invoking extended period of limitation.
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