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...
Procedure for filing an appeal - failure to submit certified copy of order of NCLT - Once an appeal is filed, it is expected that immediately thereafter certified copy will be filed - However, in the present case till date certified copy of the impugned order has not been brought on record. - The present appeal not entertained due to the latches on the part of the appellant - AT
Procedure for filing an appeal - failure to submit certified copy of order of NCLT - Once an appeal is filed, it is expected that immediately thereafter certified copy will be filed - However, in the present case till date certified copy of the impugned order has not been brought on record. - The present appeal not entertained due to the latches on the part of the appellant - AT
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