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...
Condonation of delay in filing the revocation application - Revocation of cancellation of registration - The High Court condoned the delay subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc. due and complying with other formalities.
Condonation of delay in filing the revocation application - Revocation of cancellation of registration - The High Court condoned the delay subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc. due and complying with other formalities.
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