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...
Refund of service tax wrongly paid - GTA service - Once there was no evidence on record to prove that the refund of service tax was with respect to such services as were incurred in relation to agricultural produce only, the adjudicating authority had no option but to reject the claim.
Refund of service tax wrongly paid - GTA service - Once there was no evidence on record to prove that the refund of service tax was with respect to such services as were incurred in relation to agricultural produce only, the adjudicating authority had no option but to reject the claim.
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