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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Job work - deemed manufacture - This case of repacking of one type of retail pack into another type of retail pack-assortment pack called “Celebrations” by a job worker cannot be called bulk sale to an intermediary for further sale or distribution in smaller quantities
Job work - deemed manufacture - This case of repacking of one type of retail pack into another type of retail pack-assortment pack called “Celebrations” by a job worker cannot be called bulk sale to an intermediary for further sale or distribution in smaller quantities
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