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...
Stay on implementation and operation of the impugned sealing memos in relation to the Godown - the godown is used for the purpose of storing agricultural produce like cotton bales and cotton yarn - we are not going into this issue. We are trying to find a way out, by which, the seal can be removed without prejudice to the rights of the department to proceed against the dealers in accordance with law - Writ petition is allowed subject to specific directions.
Stay on implementation and operation of the impugned sealing memos in relation to the Godown - the godown is used for the purpose of storing agricultural produce like cotton bales and cotton yarn - we are not going into this issue. We are trying to find a way out, by which, the seal can be removed without prejudice to the rights of the department to proceed against the dealers in accordance with law - Writ petition is allowed subject to specific directions.
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