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...
Seeking the release of detained imported palmolein oil on the ground that same is without issuing an order, contrary to the provisions of Section 110 of the Customs Act, 1962. - The Court dismissed the petition for the release of detained palmolein oil, citing a lack of evidence and suggesting that the petition might be an attempt to obstruct the ongoing investigation. - HC
Seeking the release of detained imported palmolein oil on the ground that same is without issuing an order, contrary to the provisions of Section 110 of the Customs Act, 1962. - The Court dismissed the petition for the release of detained palmolein oil, citing a lack of evidence and suggesting that the petition might be an attempt to obstruct the ongoing investigation. - HC
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