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...
Illegal detention - Smuggling - Gold - sufficient reason for the continued detention of the detenu beyond the period of 11 weeks from the date of detention - constitution of Advisory Board - There is no merit in the contention of the learned counsel for the petitioner that only the Board constituted under the notification dated 17.3.2020 was competent to consider the case of the detenu - HC
Illegal detention - Smuggling - Gold - sufficient reason for the continued detention of the detenu beyond the period of 11 weeks from the date of detention - constitution of Advisory Board - There is no merit in the contention of the learned counsel for the petitioner that only the Board constituted under the notification dated 17.3.2020 was competent to consider the case of the detenu - HC
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