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...
Appointment of an arbitrator for the adjudication of disputes - Applicability of time limitation - The Supreme Court held that the petition is timely and not hit by limitation, applying the extension of limitation period due to the COVID-19 pandemic as directed by the Court in its suo motu order. Thus, the petition for the appointment of an arbitrator is allowed.
Appointment of an arbitrator for the adjudication of disputes - Applicability of time limitation - The Supreme Court held that the petition is timely and not hit by limitation, applying the extension of limitation period due to the COVID-19 pandemic as directed by the Court in its suo motu order. Thus, the petition for the appointment of an arbitrator is allowed.
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