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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Modification/recall of the order - Order whereby the Central Bureau of Investigation was directed to enquire as to whether the email dated 31st May, 2021 annexed by the petitioner as Annexure P-4 had been issued to the petitioner or not by the respondent and/or Tax Department - Keeping in view the the unconditional apology offered by the Department, the directions issued for CBI enquiry is recalled - HC
Modification/recall of the order - Order whereby the Central Bureau of Investigation was directed to enquire as to whether the email dated 31st May, 2021 annexed by the petitioner as Annexure P-4 had been issued to the petitioner or not by the respondent and/or Tax Department - Keeping in view the the unconditional apology offered by the Department, the directions issued for CBI enquiry is recalled - HC
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