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...
CENVAT Credit - mere non-maintenance of input account in SAP (the accounting software) cannot be the basis to deny the credit and rnore so as credit availed is reflected in the ER-1 returns. As the use of inputs in manufacture of pre-series cars is not in dispute - Credit allowed.
CENVAT Credit - mere non-maintenance of input account in SAP (the accounting software) cannot be the basis to deny the credit and rnore so as credit availed is reflected in the ER-1 returns. As the use of inputs in manufacture of pre-series cars is not in dispute - Credit allowed.
Note: It is a system-generated summary and is for quick reference only.