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...
Direction to deposit 20% of the cheque amount in terms of Sec. 143-A of the Negotiable Instruments Act - the trial court was fully justified in invoking the said provision and passing the impugned discretionary order even without there being an application made in that regard by the complainant - HC
Direction to deposit 20% of the cheque amount in terms of Sec. 143-A of the Negotiable Instruments Act - the trial court was fully justified in invoking the said provision and passing the impugned discretionary order even without there being an application made in that regard by the complainant - HC
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