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...
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SVLDRS - denial of benefit of scheme for not having paid the amount mentioned in SVLDRS-3 within stipulated time - The petitioner appears to have made belated attempt to pay the amount on 16.3.2020. This was long after the period specified in Form SVLDRS-3 had expired. - there is no merits in the present writ petition. - HC
SVLDRS - denial of benefit of scheme for not having paid the amount mentioned in SVLDRS-3 within stipulated time - The petitioner appears to have made belated attempt to pay the amount on 16.3.2020. This was long after the period specified in Form SVLDRS-3 had expired. - there is no merits in the present writ petition. - HC
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