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...
Service tax was paid under wrong Registration No. - whether could be treated as non-payment of service tax or not? - the said Director (in whose the tax was deposited) has given No Objection Certificate and as such the deposit made by the Appellant has to be treated as having been made in his own Registration No.
Service tax was paid under wrong Registration No. - whether could be treated as non-payment of service tax or not? - the said Director (in whose the tax was deposited) has given No Objection Certificate and as such the deposit made by the Appellant has to be treated as having been made in his own Registration No.
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