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...
Prayer for revival of appeal accepting 7.5% pre-deposit and dispose of the appeal on merits - the appeal was rejected for non compliance of pre-deposit requirements, the petitioner has lost opportunity to urge the aforesaid legal contention. In the circumstances, this Court is of the opinion that the petitioner shall be permitted to argue the appeal on merits. - HC
Prayer for revival of appeal accepting 7.5% pre-deposit and dispose of the appeal on merits - the appeal was rejected for non compliance of pre-deposit requirements, the petitioner has lost opportunity to urge the aforesaid legal contention. In the circumstances, this Court is of the opinion that the petitioner shall be permitted to argue the appeal on merits. - HC
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