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...
Revocation of CHA License - a bonafide belief for the impugned goods to be assorted birthday candles simplicitor whereas as per CFSL report it is firework - the goods are such that a small part thereof contains such chemical as are required to manufacture fireworks, in view of the principle of common parlance same cannot be hold as fireworks - no reason appears for the cancellation of appellant’s CHA license
Revocation of CHA License - a bonafide belief for the impugned goods to be assorted birthday candles simplicitor whereas as per CFSL report it is firework - the goods are such that a small part thereof contains such chemical as are required to manufacture fireworks, in view of the principle of common parlance same cannot be hold as fireworks - no reason appears for the cancellation of appellant’s CHA license
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