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...
Principles of natural justice - the impugned order is certainly cryptic. It does not discuss the legal issue raised by the petitioner with reference to documents on records, in as detailed a fashion as may have been appropriate. - The flaw in the present impugned order is that it is rather nonspeaking and omits to consider the circular and case law cited. However, this is not an error so grave so as to justify invoking the extraordinary jurisdiction of this Court. - HC
Principles of natural justice - the impugned order is certainly cryptic. It does not discuss the legal issue raised by the petitioner with reference to documents on records, in as detailed a fashion as may have been appropriate. - The flaw in the present impugned order is that it is rather nonspeaking and omits to consider the circular and case law cited. However, this is not an error so grave so as to justify invoking the extraordinary jurisdiction of this Court. - HC
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