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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Non passing draft order u/s 144C - the failure to pass a draft assessment order, would violate Section 144C(1) and as a result order of set aside and further this failure is not a curable defect in terms of Section 292B - the impugned order is hereby set aside
Non passing draft order u/s 144C - the failure to pass a draft assessment order, would violate Section 144C(1) and as a result order of set aside and further this failure is not a curable defect in terms of Section 292B - the impugned order is hereby set aside
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