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...
Levy of penalty - 100% EOU - it is mistake of calculation of availment of Cenvat credit which the appellant has reversed the credit on pointing out by the Department. In that circumstance, the penalty is not imposable on the appellant
Levy of penalty - 100% EOU - it is mistake of calculation of availment of Cenvat credit which the appellant has reversed the credit on pointing out by the Department. In that circumstance, the penalty is not imposable on the appellant
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