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...
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The failure of the CESTAT to adjudicate the petitioners’ appeal, in the opinion of this Court, is inexplicable. - The CESTAT’s approach of ‘washing its hands’ of the duty cast upon is, therefore, deprecated in the strongest terms.
The failure of the CESTAT to adjudicate the petitioners’ appeal, in the opinion of this Court, is inexplicable. - The CESTAT’s approach of ‘washing its hands’ of the duty cast upon is, therefore, deprecated in the strongest terms.
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