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...
Legislative competence - Constitutional Validity of amendment to Section 25 of the CVC Act and to sub-section (1) of Section 4B of the DSPE Act and to clause (d) of Rule 56 of the Fundamental Rules, 1922 - extensions granted to the tenure of ED - it is nobody’s case that Parliament did not have power to enact on the subject on which the aforesaid Amendments have been enacted. As such, the said ground is not available to the petitioners. - SC
Legislative competence - Constitutional Validity of amendment to Section 25 of the CVC Act and to sub-section (1) of Section 4B of the DSPE Act and to clause (d) of Rule 56 of the Fundamental Rules, 1922 - extensions granted to the tenure of ED - it is nobody’s case that Parliament did not have power to enact on the subject on which the aforesaid Amendments have been enacted. As such, the said ground is not available to the petitioners. - SC
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