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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
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Valuation of imported goods - Cement Carrier ship - The Tribunal accepted the value assessed by the Chartered Engineer at Rs. 27 Crores, overturning the adjudicating authority's re-determined value. The court found the inclusion of transportation, insurance, and handling charges unjustifiable, citing legal precedents and the absence of evidence to support such costs for vessel imports. - Consequently, the additional duty demanded based on these charges was set aside.
Valuation of imported goods - Cement Carrier ship - The Tribunal accepted the value assessed by the Chartered Engineer at Rs. 27 Crores, overturning the adjudicating authority's re-determined value. The court found the inclusion of transportation, insurance, and handling charges unjustifiable, citing legal precedents and the absence of evidence to support such costs for vessel imports. - Consequently, the additional duty demanded based on these charges was set aside.
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