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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Confiscation of goods - failure to produce E-way bill - Section 129 of the Act - Principles of natural justice - The writ-applicant was directed to appear before the authority concerned on 05.04.2019 - Despite the same, the impugned order came to be passed on the very same day - On this short ground alone, we are inclined to quash the impugned order of confiscation in Form GST MOV-11 quashed - HC
Confiscation of goods - failure to produce E-way bill - Section 129 of the Act - Principles of natural justice - The writ-applicant was directed to appear before the authority concerned on 05.04.2019 - Despite the same, the impugned order came to be passed on the very same day - On this short ground alone, we are inclined to quash the impugned order of confiscation in Form GST MOV-11 quashed - HC
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