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...
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Maintainability of SCN - instead of replying to the SCN, petitioner has rushed to this Court by invoking the extra ordinary remedy under Article 226 of the constitution of India - recovery of Service Tax - It is certainly not open to the petitioner to challenge the show cause notice itself before this Court and make an attempt to convince this Court on the factual submissions as to the maintainability of the show cause notice. - HC
Maintainability of SCN - instead of replying to the SCN, petitioner has rushed to this Court by invoking the extra ordinary remedy under Article 226 of the constitution of India - recovery of Service Tax - It is certainly not open to the petitioner to challenge the show cause notice itself before this Court and make an attempt to convince this Court on the factual submissions as to the maintainability of the show cause notice. - HC
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