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...
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Rejection of request for provisional assessment - Rule 7 of the Central Excise Rules 2002 - provisional assessment is required because the actual price to be realized from the customer is not known at the time of clearance of goods.
Rejection of request for provisional assessment - Rule 7 of the Central Excise Rules 2002 - provisional assessment is required because the actual price to be realized from the customer is not known at the time of clearance of goods.
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