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...
Validity of the Notification Prohibiting Export of Non-Basmati White Rice - Purchase contracts executed by the petitioner prior to the Notification - The High court found the government's prohibition on the export of Non-Basmati White Rice to be a policy decision aimed at controlling domestic market prices. The petitioner's case did not meet any of the exceptions outlined in the notification allowing certain exports. Thus, the petition was dismissed.
Validity of the Notification Prohibiting Export of Non-Basmati White Rice - Purchase contracts executed by the petitioner prior to the Notification - The High court found the government's prohibition on the export of Non-Basmati White Rice to be a policy decision aimed at controlling domestic market prices. The petitioner's case did not meet any of the exceptions outlined in the notification allowing certain exports. Thus, the petition was dismissed.
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