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...
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Confiscation of goods - Acetonitrile - undervaluation - only those goods which were seized and provisionally released to the appellants could have been held liable for confiscation and confiscated.
Confiscation of goods - Acetonitrile - undervaluation - only those goods which were seized and provisionally released to the appellants could have been held liable for confiscation and confiscated.
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