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...
Seeking amendment of shipping bill - Benefit of merchandise export from India Scheme (MEIS) - The Customs House, in fact, issued certificate of amendment. Thus, denial of benefits only on such technical lapse on the part of exporter cannot be accepted, particularly, when there was sufficient indication from the other details pointing out exporters' intention to avail the benefit. - HC
Seeking amendment of shipping bill - Benefit of merchandise export from India Scheme (MEIS) - The Customs House, in fact, issued certificate of amendment. Thus, denial of benefits only on such technical lapse on the part of exporter cannot be accepted, particularly, when there was sufficient indication from the other details pointing out exporters' intention to avail the benefit. - HC
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