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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Alternative remedy of appeal - writ jurisdiction will be exercised only in cases of certain specific exceptions and particularly (a) lack of jurisdiction, (b) violation of 'natural justice principles' or it should be a case of alternate remedy being ineffectual or not efficacious - It is certainly nobody's case an appeal to the Commissioner (Appeals) is either ineffectual or not efficacious - writ dismissed
Alternative remedy of appeal - writ jurisdiction will be exercised only in cases of certain specific exceptions and particularly (a) lack of jurisdiction, (b) violation of 'natural justice principles' or it should be a case of alternate remedy being ineffectual or not efficacious - It is certainly nobody's case an appeal to the Commissioner (Appeals) is either ineffectual or not efficacious - writ dismissed
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