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...
Smuggling - Gold - Foreign Currency - Baggage Rules - The statements and circumstantial evidences of the case proved that the appellant had knowingly and intentionally attempted to illegally carry out the Foreign currency out of India while departing for Dubai on 30.07.2018 - Penalty u/s 114AA upheld. - Commissioner
Smuggling - Gold - Foreign Currency - Baggage Rules - The statements and circumstantial evidences of the case proved that the appellant had knowingly and intentionally attempted to illegally carry out the Foreign currency out of India while departing for Dubai on 30.07.2018 - Penalty u/s 114AA upheld. - Commissioner
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