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...
Initiation of Contempt proceeding against the concerned Commissioner - tendering unconditional apology for delay in implementing the Final Order dated 12.09.2019 of this Hon’ble Tribunal - the CESTAT accepted the Revenue's apology and actions taken for compliance, while emphasizing the need for government authorities to promptly implement Tribunal orders and seek extensions in a timely manner if unable to comply. - AT
Initiation of Contempt proceeding against the concerned Commissioner - tendering unconditional apology for delay in implementing the Final Order dated 12.09.2019 of this Hon’ble Tribunal - the CESTAT accepted the Revenue's apology and actions taken for compliance, while emphasizing the need for government authorities to promptly implement Tribunal orders and seek extensions in a timely manner if unable to comply. - AT
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