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...
Dishonor of Cheque - enhancement of fine amount equivalent to twice the cheque amount - There are no justifiable grounds to enhance the compensation amount, since the award of compensation by way of restitution in regard to the loss on account of dishonour of cheque should be practical and realistic. - HC
Dishonor of Cheque - enhancement of fine amount equivalent to twice the cheque amount - There are no justifiable grounds to enhance the compensation amount, since the award of compensation by way of restitution in regard to the loss on account of dishonour of cheque should be practical and realistic. - HC
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