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...
Territorial Jurisdiction - transfer of the case - GST investigation - The officer at Ernakulam has been authorised to look into the matter specifically on the grounds stated in the statement. We do not think that the location of the lawyer can at all be a reason for the department to carry out proceedings in a particular place. - HC
Territorial Jurisdiction - transfer of the case - GST investigation - The officer at Ernakulam has been authorised to look into the matter specifically on the grounds stated in the statement. We do not think that the location of the lawyer can at all be a reason for the department to carry out proceedings in a particular place. - HC
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