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...
Attachment of the immovable properties and bank accounts of the Petitioner - expiry of a period of one year from the date of the order made under Section 83(1) - After the issuance of the impugned orders, no fresh attachment order has been issued. Consequently, this Court directs the Respondent to defreeze the bank account and release the immovable properties of the Petitioner not later than three days from the date of uploading the order. - HC
Attachment of the immovable properties and bank accounts of the Petitioner - expiry of a period of one year from the date of the order made under Section 83(1) - After the issuance of the impugned orders, no fresh attachment order has been issued. Consequently, this Court directs the Respondent to defreeze the bank account and release the immovable properties of the Petitioner not later than three days from the date of uploading the order. - HC
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