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...
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Revision u/s 263 - period of limitation - whether the assessment order for AY 2015-16, issued on 31st March, 2023, was barred by the limitation prescribed in Section 153B? - The Supreme court noted that the impugned order was passed by the High Court without issuing a formal notice to the respondent-Department or calling for a response from them, despite the standing counsel for the Department being present in Court. - Considering this, the court disposed of the special leave petition, reserving liberty for the petitioner to raise contentions regarding jurisdictional error in relation to the limitation period before the appropriate authority.
Revision u/s 263 - period of limitation - whether the assessment order for AY 2015-16, issued on 31st March, 2023, was barred by the limitation prescribed in Section 153B? - The Supreme court noted that the impugned order was passed by the High Court without issuing a formal notice to the respondent-Department or calling for a response from them, despite the standing counsel for the Department being present in Court. - Considering this, the court disposed of the special leave petition, reserving liberty for the petitioner to raise contentions regarding jurisdictional error in relation to the limitation period before the appropriate authority.
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