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...
Review petition - presence of an advocate during recording of the statement of the petitioner - There is no reasonable basis for the petitioner to apprehend coercion, during the recording of his statement, so as to justify a prayer for being permitted for the presence of an advocate at visible, though not audible, distance, during the course of recording of his statement.
Review petition - presence of an advocate during recording of the statement of the petitioner - There is no reasonable basis for the petitioner to apprehend coercion, during the recording of his statement, so as to justify a prayer for being permitted for the presence of an advocate at visible, though not audible, distance, during the course of recording of his statement.
Note: It is a system-generated summary and is for quick reference only.
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