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 or not - liability of service tax or VAT - handling/ logistic charges recovered from the customers for providing service of safe handling and cleaning of cars till the delivery to the customers - any consideration received for supply of goods would not be covered within the scope of section 66 of the Finance Act.
Service or not - liability of service tax or VAT - handling/ logistic charges recovered from the customers for providing service of safe handling and cleaning of cars till the delivery to the customers - any consideration received for supply of goods would not be covered within the scope of section 66 of the Finance Act.
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