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 of demand - Penalty u/s. 271(1)(C) on disallowance of interest and professional fees - assessee has established the prima facie case and balance of convenience in its favour for grant of stay on the balance outstanding demand - stay granted
Stay of demand - Penalty u/s. 271(1)(C) on disallowance of interest and professional fees - assessee has established the prima facie case and balance of convenience in its favour for grant of stay on the balance outstanding demand - stay granted
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