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...
Clandestine removal - tobacco pouches - The Tribunal had set aside the impugned order of the Original Authority, which had demanded excise duty and imposed penalties based on the presumption that the presence of packing machines indicated their use for illicit packing of excisable goods. - Later High Court confirmed the order of tribunal. - Now the supreme court has dismissed the revenue appeal (SLP) - However, Apex Court kept the question of law open for being considered in another case.
Clandestine removal - tobacco pouches - The Tribunal had set aside the impugned order of the Original Authority, which had demanded excise duty and imposed penalties based on the presumption that the presence of packing machines indicated their use for illicit packing of excisable goods. - Later High Court confirmed the order of tribunal. - Now the supreme court has dismissed the revenue appeal (SLP) - However, Apex Court kept the question of law open for being considered in another case.
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