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...
Legislative Power to make laws with respect to Multi-State Co-operative Societies - Power of Center versus Power of State - Application of the Doctrine of Severability - Vires of the Constitution (Ninety Seventh Amendment) Act, 2011 which inter alia introduced Part IXB under the chapter heading ‘The Co-operative Societies’ - Dissenting orders passed in regard to the application of the Doctrine of Severability. - SC
Legislative Power to make laws with respect to Multi-State Co-operative Societies - Power of Center versus Power of State - Application of the Doctrine of Severability - Vires of the Constitution (Ninety Seventh Amendment) Act, 2011 which inter alia introduced Part IXB under the chapter heading ‘The Co-operative Societies’ - Dissenting orders passed in regard to the application of the Doctrine of Severability. - SC
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