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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Addition u/s 69B - assessment u/s 153A - search action u/s.132 and seized incriminating documents - Purchase of land - If there was some doubt, revenue ought to have recorded statement of the seller along with statement of witnesses. The Department does not have any other evidence other than the so-called banachhitti wherein appellant’s son has made an agreement to purchase land - in view of the inadequate/insufficient evidence and enquiry, we delete the addition - AT
Addition u/s 69B - assessment u/s 153A - search action u/s.132 and seized incriminating documents - Purchase of land - If there was some doubt, revenue ought to have recorded statement of the seller along with statement of witnesses. The Department does not have any other evidence other than the so-called banachhitti wherein appellant’s son has made an agreement to purchase land - in view of the inadequate/insufficient evidence and enquiry, we delete the addition - AT
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