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...
Demand of Interest - CENVAT Credit - The interest must be calculated as per law i.e. up to 16th March 2012 only in respect of CENVAT credit which has been taken but not utilised and thereafter only if CENVAT credit has been taken and also utilised
Demand of Interest - CENVAT Credit - The interest must be calculated as per law i.e. up to 16th March 2012 only in respect of CENVAT credit which has been taken but not utilised and thereafter only if CENVAT credit has been taken and also utilised
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