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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Quantum of redemption fine and penalty - import of used digital multifunction machines - mis-declaration of value of goods - Considering the fact that the Department has also accepted the same in the case of M/s. Accord Digitech v. C.C., Bangalore, the tribunal held that in the interest of justice since 6 years have already been lapsed, the present appeal is partially allowed by reducing the redemption fine and penalty by 10% and 5% respectively of the enhanced value.
Quantum of redemption fine and penalty - import of used digital multifunction machines - mis-declaration of value of goods - Considering the fact that the Department has also accepted the same in the case of M/s. Accord Digitech v. C.C., Bangalore, the tribunal held that in the interest of justice since 6 years have already been lapsed, the present appeal is partially allowed by reducing the redemption fine and penalty by 10% and 5% respectively of the enhanced value.
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