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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Input services must be availed before removal of the goods is not correct as there are a number of services required to be used in or in relation to the manufacture of finished goods, mentioned in the inclusive portion of the definition of “input service”, cannot be linked with the removal of the goods. - AT
Input services must be availed before removal of the goods is not correct as there are a number of services required to be used in or in relation to the manufacture of finished goods, mentioned in the inclusive portion of the definition of “input service”, cannot be linked with the removal of the goods. - AT
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