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 provisional release of seized goods - prohibited goods or not - coal imported by the Respondent (RPC) having sulphur - There is no harm to release the goods provisionally and merits of the case are to be dealt at the time of final adjudication of the matter. - the Adjudicating authority is directed to allow the request of the Respondents for re-testing of the goods in question from a recognized notified Environment Laboratory. - AT
Seeking provisional release of seized goods - prohibited goods or not - coal imported by the Respondent (RPC) having sulphur - There is no harm to release the goods provisionally and merits of the case are to be dealt at the time of final adjudication of the matter. - the Adjudicating authority is directed to allow the request of the Respondents for re-testing of the goods in question from a recognized notified Environment Laboratory. - AT
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