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...
Pre-Deposit - Adjustment of various deposits made by entities during the course of investigation - The appellant argued that since they were associated with these entities and deposits were made with No Objection Certificates, these amounts should be adjusted for the pre-deposit requirement. However, the High court upheld the decision of the CESTAT, emphasizing that Section 129E places the responsibility of pre-deposit solely on the appellant, and deposits made by other entities cannot be considered for this purpose. The court's decision was based on the clear language of the provision, and it found no reason to interfere with the CESTAT's order. Thus, the appeal was dismissed.
Pre-Deposit - Adjustment of various deposits made by entities during the course of investigation - The appellant argued that since they were associated with these entities and deposits were made with No Objection Certificates, these amounts should be adjusted for the pre-deposit requirement. However, the High court upheld the decision of the CESTAT, emphasizing that Section 129E places the responsibility of pre-deposit solely on the appellant, and deposits made by other entities cannot be considered for this purpose. The court's decision was based on the clear language of the provision, and it found no reason to interfere with the CESTAT's order. Thus, the appeal was dismissed.
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