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...
Seeking lifting of attachment of bank account - Given the factual situation and legal precedents, the garnishee order issued to Indian Oil Corporation Limited and the attachment of the appellant's bank account were deemed ineffective. The Court applied the principle established in previous cases and directed the concerned authority to lift both the garnishee order and the bank account attachment.
Seeking lifting of attachment of bank account - Given the factual situation and legal precedents, the garnishee order issued to Indian Oil Corporation Limited and the attachment of the appellant's bank account were deemed ineffective. The Court applied the principle established in previous cases and directed the concerned authority to lift both the garnishee order and the bank account attachment.
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