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...
Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent entity on behalf of the foreign supplier of Plant and Machinery - concluded that even if it is assumed that the appellant received the services, it was from an Indian-based entity, which did not fulfill the conditions for charging service tax under reverse charge mechanism as per Section 66A
Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent entity on behalf of the foreign supplier of Plant and Machinery - concluded that even if it is assumed that the appellant received the services, it was from an Indian-based entity, which did not fulfill the conditions for charging service tax under reverse charge mechanism as per Section 66A
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