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...
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Prayer for setting aside of imposition of redemption fine and penalty - over valued export goods - As the supplier of the goods is issued invoices to the appellant paying GST and market survey was not done in proper manner, in that circumstances the impugned order is not sustainable and is accordingly set aside. - AT
Prayer for setting aside of imposition of redemption fine and penalty - over valued export goods - As the supplier of the goods is issued invoices to the appellant paying GST and market survey was not done in proper manner, in that circumstances the impugned order is not sustainable and is accordingly set aside. - AT
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