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...
Stay petition - unconditional stay of entire demand - ground on which the AO has made additions in the order of assessment, is already decided in favour of some other Assessee by the CIT(A) in other proceedings - stay granted till reversal of above order
Stay petition - unconditional stay of entire demand - ground on which the AO has made additions in the order of assessment, is already decided in favour of some other Assessee by the CIT(A) in other proceedings - stay granted till reversal of above order
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