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 release of detained goods - delayed generation of E-way bill - the department has proceeded to determine the tax liability as well as penalty only u/s 129, which is not contemplated or intended. On a plain reading of Section 129, there is no provision u/s 129 for determination of tax due, which can be done only by taking recourse to the provisions of Section 73 or 74 of the CGST Act, as the case may be. - HC
Seeking release of detained goods - delayed generation of E-way bill - the department has proceeded to determine the tax liability as well as penalty only u/s 129, which is not contemplated or intended. On a plain reading of Section 129, there is no provision u/s 129 for determination of tax due, which can be done only by taking recourse to the provisions of Section 73 or 74 of the CGST Act, as the case may be. - HC
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