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...
Amendment in the bill of entry - the mis-declaration of the goods covered by only one of the invoices is inadvertent and not deliberate. It would have been appropriate for the competent authority to dispose off the application for amendment of the bill of entry - there are no reason to sustain the confiscation of goods and imposition of penalty
Amendment in the bill of entry - the mis-declaration of the goods covered by only one of the invoices is inadvertent and not deliberate. It would have been appropriate for the competent authority to dispose off the application for amendment of the bill of entry - there are no reason to sustain the confiscation of goods and imposition of penalty
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
