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 - when the adjudicating authorities are having a divergent view, it is found that the extended period of limitation is not invokable in the facts and circumstances of this case. Admittedly, in the case in hand, the show cause notices have been issued by invoking extended period of limitation, therefore, the denial of credit is barred by limitation. - AT
CENVAT Credit - when the adjudicating authorities are having a divergent view, it is found that the extended period of limitation is not invokable in the facts and circumstances of this case. Admittedly, in the case in hand, the show cause notices have been issued by invoking extended period of limitation, therefore, the denial of credit is barred by limitation. - AT
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