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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Refund of SAD - mis-match of description of the goods - The SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has been paid by the appellant, therefore, the appellant is entitled to claim the refund of SAD paid by them at the time of importation of the goods in terms of Notification No. 102/2007-Cus dt. 14.09.2007. - AT
Refund of SAD - mis-match of description of the goods - The SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has been paid by the appellant, therefore, the appellant is entitled to claim the refund of SAD paid by them at the time of importation of the goods in terms of Notification No. 102/2007-Cus dt. 14.09.2007. - AT
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