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...
The term "assessment" cannot be construed only as an order of assessment and on the other hand, the said term "assessment" consists several process commencing from the issuance of notice to passing of the order of assessment. Thus, the term "assessment" includes passing of an order of assessment as well and thus, it does not mean the order of assessment as such.
The term "assessment" cannot be construed only as an order of assessment and on the other hand, the said term "assessment" consists several process commencing from the issuance of notice to passing of the order of assessment. Thus, the term "assessment" includes passing of an order of assessment as well and thus, it does not mean the order of assessment as such.
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