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...
Seeking levy of Anti Dumping Duty - DA terminated the investigation, on the ground that appellant failed to prove any injury to Domestic industries - HC directed the DA to initiate inquiry / investigation - Contempt proceedings initiated against the DA for failure to make necessary inquiry - Both the orders of HC set aside - SC
Seeking levy of Anti Dumping Duty - DA terminated the investigation, on the ground that appellant failed to prove any injury to Domestic industries - HC directed the DA to initiate inquiry / investigation - Contempt proceedings initiated against the DA for failure to make necessary inquiry - Both the orders of HC set aside - SC
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