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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Tax credit of the tax paid in USA - Assessee is eligible to claim tax credit for federal and state taxes paid on the income earned during the year but not eligible for credit of Medicare and Disability taxes which is not in the nature of income-tax
Tax credit of the tax paid in USA - Assessee is eligible to claim tax credit for federal and state taxes paid on the income earned during the year but not eligible for credit of Medicare and Disability taxes which is not in the nature of income-tax
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