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...
Refund of amount deposited with Customs - unjust enrichment - The Appellant has to stand on its own legs and establish that they have paid the aforesaid amount on their own account, which they failed to establish.
Refund of amount deposited with Customs - unjust enrichment - The Appellant has to stand on its own legs and establish that they have paid the aforesaid amount on their own account, which they failed to establish.
Note: It is a system-generated summary and is for quick reference only.
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