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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Suo-moto credit - The only allegation is that the appellant ought to have sought for refund instead of taking suo motto credit. Since it was an error which has been intimated to the department and thereafter, no demand raised with respect to the amount indicated in these invoices - Demand set aside.
Suo-moto credit - The only allegation is that the appellant ought to have sought for refund instead of taking suo motto credit. Since it was an error which has been intimated to the department and thereafter, no demand raised with respect to the amount indicated in these invoices - Demand set aside.
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