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...
Maintainability of writ petition - Alternative remedy of appeal - Erroneous order of the First Appellate Authority - Validity of SCN - Recovery of service tax - the impugned order-in-appeal may be erroneous, but it cannot be said that the order was wholly without jurisdiction - WP dismissed - petitioners to avail the alternative and efficacious remedy before CESTAT / Tribunal - HC
Maintainability of writ petition - Alternative remedy of appeal - Erroneous order of the First Appellate Authority - Validity of SCN - Recovery of service tax - the impugned order-in-appeal may be erroneous, but it cannot be said that the order was wholly without jurisdiction - WP dismissed - petitioners to avail the alternative and efficacious remedy before CESTAT / Tribunal - HC
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