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 - default in holding Annual General Meeting the company (AGM) - NCLAT has mainatined the order of NCLT where the said fine was reduced to the 1/5th of maximum fine and appellant has been imposed fine of Rs.26,53,000/- - Civil appeal filed by the appellant dismissed - SC
Compounding of offences - default in holding Annual General Meeting the company (AGM) - NCLAT has mainatined the order of NCLT where the said fine was reduced to the 1/5th of maximum fine and appellant has been imposed fine of Rs.26,53,000/- - Civil appeal filed by the appellant dismissed - SC
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