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...
Retention of goods after arriving at Port - Dispute in title of goods - the petitioner herein lodged their contentions and contended that the goods should not be released to the second respondent herein - It is quite possible that the petitioner has been misled by the foreign exporter. But then, that cannot be a ground for directing the first respondent (customs authorities) to retain the goods. - HC
Retention of goods after arriving at Port - Dispute in title of goods - the petitioner herein lodged their contentions and contended that the goods should not be released to the second respondent herein - It is quite possible that the petitioner has been misled by the foreign exporter. But then, that cannot be a ground for directing the first respondent (customs authorities) to retain the goods. - HC
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