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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Late Fee under section 234E - On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani [2017 (7) TMI 458 - GUJARAT HIGH COURT] we find that that jurisdiction high court in para-20 of the decision has clearly dissented with the decision of Hon'ble Karnataka High Court in Fatheraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] and held that even in absence of section 200A with introduction of section 234E, it was always open for the revenue to demand and collect the fee for late filing of the statements - AT
Late Fee under section 234E - On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani [2017 (7) TMI 458 - GUJARAT HIGH COURT] we find that that jurisdiction high court in para-20 of the decision has clearly dissented with the decision of Hon'ble Karnataka High Court in Fatheraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] and held that even in absence of section 200A with introduction of section 234E, it was always open for the revenue to demand and collect the fee for late filing of the statements - AT
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