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...
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The amendment introduces revised tariff values for several categories of goods under three distinct tables - TABLE-1, TABLE-2, and TABLE-3, replacing the existing ones. These tables include commodities ranging from different types of oils (such as Crude Palm Oil, RBD Palmolein, Crude Soya bean Oil) to metals (like Brass Scrap) and precious metals (Gold and Silver in various forms).
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The amendment introduces revised tariff values for several categories of goods under three distinct tables - TABLE-1, TABLE-2, and TABLE-3, replacing the existing ones. These tables include commodities ranging from different types of oils (such as Crude Palm Oil, RBD Palmolein, Crude Soya bean Oil) to metals (like Brass Scrap) and precious metals (Gold and Silver in various forms).
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