Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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CENVAT Credit - when two lower adjudicating authorities had come to a finding on facts that the assessee was not entitled to Cenvat Credit on inputs, there was a higher burden on the Tribunal to consider all the facts and evidence in the records and come to a reasonable finding - reversal of the said findings without more reasons gives rise to a substantial question of law
CENVAT Credit - when two lower adjudicating authorities had come to a finding on facts that the assessee was not entitled to Cenvat Credit on inputs, there was a higher burden on the Tribunal to consider all the facts and evidence in the records and come to a reasonable finding - reversal of the said findings without more reasons gives rise to a substantial question of law
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