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...
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Cancellation of registration of petitioner - The High Court observed that, the registration was obtained by fraud, wilful misstatement - The petitioner was given an opportunity by issuing show cause notice but he opted not to file any reply to the said notice. The petitioner has failed to file any document even alongwith the present petition to show that the unit is functional on the same place. - The High Court ultimately dismissed the petition, upholding the cancellation of registration.
Cancellation of registration of petitioner - The High Court observed that, the registration was obtained by fraud, wilful misstatement - The petitioner was given an opportunity by issuing show cause notice but he opted not to file any reply to the said notice. The petitioner has failed to file any document even alongwith the present petition to show that the unit is functional on the same place. - The High Court ultimately dismissed the petition, upholding the cancellation of registration.
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