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...
Compounding of offences u/s 137(3) of Customs Act - Rate for fixing the compounding - Once when there is an upper cap limit of 5%, there was no power conferred with the authorities concerned with which the said amount could have been raised. - HC
Compounding of offences u/s 137(3) of Customs Act - Rate for fixing the compounding - Once when there is an upper cap limit of 5%, there was no power conferred with the authorities concerned with which the said amount could have been raised. - HC
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