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...
Validity of summons issued by the Commissioner of GST - if an offence committed u/s 132 determination of tax is not required and the Department can proceed straight away by issuing summons or if reasonable grounds are available by arresting the offender.
Validity of summons issued by the Commissioner of GST - if an offence committed u/s 132 determination of tax is not required and the Department can proceed straight away by issuing summons or if reasonable grounds are available by arresting the offender.
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