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...
Validity of Faceless Assessment order - AO has proceeded in a hurried manner to some extent, which is in violation of the principles of natural justice. - the impugned order is set aside and the respondents are directed to open the window for uploading objection to the show cause notice - Matter restored back for fresh assessment - HC
Validity of Faceless Assessment order - AO has proceeded in a hurried manner to some extent, which is in violation of the principles of natural justice. - the impugned order is set aside and the respondents are directed to open the window for uploading objection to the show cause notice - Matter restored back for fresh assessment - HC
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