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...
Presence of Advocate during investigation proceedings - presence at visible but not audible distance during interrogation - Permission granted - We also permit videography of the said petitioner’s statement, at the cost of the petitioner. A copy of the said videography shall be handed over to the petitioner after show cause notice is issued to the petitioner - HC
Presence of Advocate during investigation proceedings - presence at visible but not audible distance during interrogation - Permission granted - We also permit videography of the said petitioner’s statement, at the cost of the petitioner. A copy of the said videography shall be handed over to the petitioner after show cause notice is issued to the petitioner - HC
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