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...
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Classification of services - Manpower Recruitment/Supply service - the contract is for handling the agricultural produce which is a Work Order though the payment has been made on the strength of man-days provided and not for supplying the manpower service - demand on the said service is set-aside along with penalty and interest
Classification of services - Manpower Recruitment/Supply service - the contract is for handling the agricultural produce which is a Work Order though the payment has been made on the strength of man-days provided and not for supplying the manpower service - demand on the said service is set-aside along with penalty and interest
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