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...
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Reference of matter to arbitrator - Levy of Liquidated damages - The intention of the parties to exclude some of the decisions of the Superintending Engineer from the purview of arbitration is clearly seen from the clause 2 of the contract. - The entire contract between the parties and the terms thereon have to be read as a whole to decide the rights and liabilities of the parties arising out of the contract.
Reference of matter to arbitrator - Levy of Liquidated damages - The intention of the parties to exclude some of the decisions of the Superintending Engineer from the purview of arbitration is clearly seen from the clause 2 of the contract. - The entire contract between the parties and the terms thereon have to be read as a whole to decide the rights and liabilities of the parties arising out of the contract.
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