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 goods - power bank/ portable mobile charger - although the Ministry has issued the clarification to the Respondent regarding the classification of ‘power bank’ as the ‘accumulator’ but the same cannot be treated as a circular issued by the Board - power bank is a kind of mobile charger - Benefit of exemption allowed.
Classification of goods - power bank/ portable mobile charger - although the Ministry has issued the clarification to the Respondent regarding the classification of ‘power bank’ as the ‘accumulator’ but the same cannot be treated as a circular issued by the Board - power bank is a kind of mobile charger - Benefit of exemption allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
