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...
Demand u/s 11D - collection in the name of tax / duty - there was a request by the appellant for increase in the price due to revision of excise duty, but the same cannot be construed that the enhanced price represents excise duty and the same has been collected from the government agencies and not deposited with the Govt. Section 11D
Demand u/s 11D - collection in the name of tax / duty - there was a request by the appellant for increase in the price due to revision of excise duty, but the same cannot be construed that the enhanced price represents excise duty and the same has been collected from the government agencies and not deposited with the Govt. Section 11D
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