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...
Return of seized documents or not relied upon (No RUD) - Non furnishing of Reply to the Show Cause Notice - According to the petitioner they are material and relevant for preparing their reply to the said show cause notice. - 2nd respondent (Department) directed to strictly comply with the said order in letter and spirit within a period of 30 days
Return of seized documents or not relied upon (No RUD) - Non furnishing of Reply to the Show Cause Notice - According to the petitioner they are material and relevant for preparing their reply to the said show cause notice. - 2nd respondent (Department) directed to strictly comply with the said order in letter and spirit within a period of 30 days
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