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 demurrage charges - Unless the rules or relevant policy clearly mandate waiver from such services, courts cannot issue directions to such service providers because warehouseman or service provider (like CELEBI) invests with its resources, deploys manpower and creates infrastructure for safety and security to the goods
Refund of demurrage charges - Unless the rules or relevant policy clearly mandate waiver from such services, courts cannot issue directions to such service providers because warehouseman or service provider (like CELEBI) invests with its resources, deploys manpower and creates infrastructure for safety and security to the goods
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