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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Violation of principles of natural justice - ex-parte order - the first appellate authority was not justified in rejecting the application for recalling the ex-parte order, and thus, the order passed on the application rejecting the recall of the ex-parte order is hereby set aside - matter restored back - HC
Violation of principles of natural justice - ex-parte order - the first appellate authority was not justified in rejecting the application for recalling the ex-parte order, and thus, the order passed on the application rejecting the recall of the ex-parte order is hereby set aside - matter restored back - HC
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