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...
Classification of goods - rate of tax - pen parts - Primarily ‘Tips and balls’ are part of refill, and since there is no specific Sub-heading allotted to these parts these should be classified under residuary Sub-heading as ‘Others- in 9608 99. attracting tax @ 18%.
Classification of goods - rate of tax - pen parts - Primarily ‘Tips and balls’ are part of refill, and since there is no specific Sub-heading allotted to these parts these should be classified under residuary Sub-heading as ‘Others- in 9608 99. attracting tax @ 18%.
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