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...
Levy of penalty on the Company as well as on the Director under Section 114(i) of the Customs Act, 1962 - seizure of Red Sandal Wood - illegal export out of India - The allegation of abetting in the attempted illegal export of prohibited goods are not supported by any direct, corroborative or cogent evidence - It has been held time and again that separate penalty on the company and the Director for the same default should not be imposed. - AT
Levy of penalty on the Company as well as on the Director under Section 114(i) of the Customs Act, 1962 - seizure of Red Sandal Wood - illegal export out of India - The allegation of abetting in the attempted illegal export of prohibited goods are not supported by any direct, corroborative or cogent evidence - It has been held time and again that separate penalty on the company and the Director for the same default should not be imposed. - AT
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