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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Condonation of delay of 452 days in filing the Appeal - Tribunal has used its judicial discretion not to condone the delay - if the Tribunal followed the decision of the Supreme Court, we cannot hold that the view taken by the Tribunal is perverse.
Condonation of delay of 452 days in filing the Appeal - Tribunal has used its judicial discretion not to condone the delay - if the Tribunal followed the decision of the Supreme Court, we cannot hold that the view taken by the Tribunal is perverse.
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