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...
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Whether the State Government can levy the amount more than the actual cost incurred upon the excise staff deployed in distilleries / compounding and blending plants? - no extra amount can be levied from the companies, than the actual cost incurred by the State Government on deployment of the excise staff. - Similarly the fees leviable under Rule 36-A of the aforesaid Rules shall apply only to the compounding and blending plants of the foreign liquor.
Whether the State Government can levy the amount more than the actual cost incurred upon the excise staff deployed in distilleries / compounding and blending plants? - no extra amount can be levied from the companies, than the actual cost incurred by the State Government on deployment of the excise staff. - Similarly the fees leviable under Rule 36-A of the aforesaid Rules shall apply only to the compounding and blending plants of the foreign liquor.
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