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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Interest on delayed refund of SAD - As per the order, the period of delay to mere 7 days whereas as per the appellant the actual delay has been from 857 days to 399 days as detailed in the statement annexed with the appeal - The appellant is entitled to interest as per the statement of interest filed along with appeal papers
Interest on delayed refund of SAD - As per the order, the period of delay to mere 7 days whereas as per the appellant the actual delay has been from 857 days to 399 days as detailed in the statement annexed with the appeal - The appellant is entitled to interest as per the statement of interest filed along with appeal papers
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