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...
Disposal of appeal u/s 250(6) - dismissal of appeal on merits in summary manner amounts to contraventions of statutory role of CIT(A) as prescribed U/s 250(6) and Section 251 even if assessee failed to attend the the hearing or comply the notices/directions of the CIT(A)
Disposal of appeal u/s 250(6) - dismissal of appeal on merits in summary manner amounts to contraventions of statutory role of CIT(A) as prescribed U/s 250(6) and Section 251 even if assessee failed to attend the the hearing or comply the notices/directions of the CIT(A)
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