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...
Non-speaking order - ex-parte order- impugned order does not mention even a single ground/grievance urged by the Appellants in their memos of appeals before it even if on similar fact Tribunal had cancelled the revocation of a Customs House Agents License which was even brought to notice - in the absence of the grievance of the parties before it being considered, the impugned order is a nonspeaking order - remanded for reconsideration
Non-speaking order - ex-parte order- impugned order does not mention even a single ground/grievance urged by the Appellants in their memos of appeals before it even if on similar fact Tribunal had cancelled the revocation of a Customs House Agents License which was even brought to notice - in the absence of the grievance of the parties before it being considered, the impugned order is a nonspeaking order - remanded for reconsideration
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