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...
Detention of goods & vehicle on the ground that Part-B of the E-way bills was not generated - goods were being moved from the customs warehouse to the petitioner's own godown and it being the case of the petitioners that there was no supply, and hence, the provisions of GST Act are not applicable. - Goods to be released subject to bond. - Matter restored before the authority.
Detention of goods & vehicle on the ground that Part-B of the E-way bills was not generated - goods were being moved from the customs warehouse to the petitioner's own godown and it being the case of the petitioners that there was no supply, and hence, the provisions of GST Act are not applicable. - Goods to be released subject to bond. - Matter restored before the authority.
Note: It is a system-generated summary and is for quick reference only.