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...
Service of demand notice u/s 8 of the Code - service at corporate office - respondent had never raised the objection to the receiving or replying to the notice and at the stage of final hearing this issue raised by corporate debtor should not be considered and the matter be heard on merit - preliminary objection not being raised at the initial stage, cannot be tenable at this stage specially after completion of the pleadings - it can be served at registered office/corporate office
Service of demand notice u/s 8 of the Code - service at corporate office - respondent had never raised the objection to the receiving or replying to the notice and at the stage of final hearing this issue raised by corporate debtor should not be considered and the matter be heard on merit - preliminary objection not being raised at the initial stage, cannot be tenable at this stage specially after completion of the pleadings - it can be served at registered office/corporate office
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