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...
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Service of demand order - scope of service of the order on the driver of the vehicle - Section 169 of GST Act - the order was served upon the driver of the vehicle, which is not included in any mode of service as prescribed under Section 169 of the Act. - The order is held to be erroneous and is set aside - HC
Service of demand order - scope of service of the order on the driver of the vehicle - Section 169 of GST Act - the order was served upon the driver of the vehicle, which is not included in any mode of service as prescribed under Section 169 of the Act. - The order is held to be erroneous and is set aside - HC
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