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...
Undervaluation - Seeking relief and protection from unjustified investigation being carried out by respondent No.4 - import of Mercedes-Benz Engine Oil - It is obvious that the respondents have exceeded the time limit to keep the consignments under seizure and are not entitled to detain the goods any further, hence we have no hesitation in entertaining the present petition under Article 226 of the Constitution of India despite availability of alternate remedy. - The respondents are directed to forthwith release the two consignments of Mercedes-Benz Engine Oil - HC
Undervaluation - Seeking relief and protection from unjustified investigation being carried out by respondent No.4 - import of Mercedes-Benz Engine Oil - It is obvious that the respondents have exceeded the time limit to keep the consignments under seizure and are not entitled to detain the goods any further, hence we have no hesitation in entertaining the present petition under Article 226 of the Constitution of India despite availability of alternate remedy. - The respondents are directed to forthwith release the two consignments of Mercedes-Benz Engine Oil - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
