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...
It is the cardinal principle that the power of stay is not ordinarily to be exercised in a routine way or as a matter of course - Only when a strong prima-facie case is made out and when there is balance of convenience, the AA will consider whether or not to grant stay of the recovery proceedings - HC
It is the cardinal principle that the power of stay is not ordinarily to be exercised in a routine way or as a matter of course - Only when a strong prima-facie case is made out and when there is balance of convenience, the AA will consider whether or not to grant stay of the recovery proceedings - HC
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