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...
Seeking interest on return of seized cash after adjustment of tax - in terms of the Explanation to Section 244A(1)(b) the amount was the excess tax (on change of its character from seized amount to tax paid), the petitioner is entitled to interest.
Seeking interest on return of seized cash after adjustment of tax - in terms of the Explanation to Section 244A(1)(b) the amount was the excess tax (on change of its character from seized amount to tax paid), the petitioner is entitled to interest.
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