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...
Works Contract Service - availment of Composition Scheme - The Tribunal set aside this demand, recognizing the appellant’s exercise of the composition scheme as valid, even if not explicitly communicated in writing, following the precedent of Mehta Plast Corporation v Commissioner of Central Excise, Jaipur. The payment under the scheme itself was considered an implicit exercise of the option.
Works Contract Service - availment of Composition Scheme - The Tribunal set aside this demand, recognizing the appellant’s exercise of the composition scheme as valid, even if not explicitly communicated in writing, following the precedent of Mehta Plast Corporation v Commissioner of Central Excise, Jaipur. The payment under the scheme itself was considered an implicit exercise of the option.
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