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...
CENVAT Credit - rendering free service and warranty labour charges - learned Commissioner neglected the facts that the income accounted in the Books of Account are through notional entries and these costs are included in the cost of product as confirmed in the refund order. - The confirmation of demand under Rule 6(3)(i) of Cenvat Credit Rules, 2004 is not sustainable in law - AT
CENVAT Credit - rendering free service and warranty labour charges - learned Commissioner neglected the facts that the income accounted in the Books of Account are through notional entries and these costs are included in the cost of product as confirmed in the refund order. - The confirmation of demand under Rule 6(3)(i) of Cenvat Credit Rules, 2004 is not sustainable in law - AT
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