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...
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Clandestine removal - In terms of Section 9D referred above, cross examination is necessary to establish the relevance of statements recorded during the investigation proceedings - only after cross examination the statement can be admitted as an evidence in the proceedings
Clandestine removal - In terms of Section 9D referred above, cross examination is necessary to establish the relevance of statements recorded during the investigation proceedings - only after cross examination the statement can be admitted as an evidence in the proceedings
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