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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Seeking refund of Cenvat credit on HSD/LDO/IDO used for generation of electricity after the lapse of 14-15 years - unutilized Cenvat credit was never claimed as Cenvat credit on any of the ER-1s - Time Limitation - The lower authorities cannot be faulted for having held that the refund claim is barred by limitation as provided by Section 11B of the Central Excise Act, 1944. - AT
Seeking refund of Cenvat credit on HSD/LDO/IDO used for generation of electricity after the lapse of 14-15 years - unutilized Cenvat credit was never claimed as Cenvat credit on any of the ER-1s - Time Limitation - The lower authorities cannot be faulted for having held that the refund claim is barred by limitation as provided by Section 11B of the Central Excise Act, 1944. - AT
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