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...
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Maintainability of Appeal - Appropriate forum - matter relates to the valuation of a car which was imported - The High Court held that the appeal was not maintainable before it due to the clear bar on entertaining appeals concerning the valuation of imported goods. Therefore, the High Court dismissed the appeal.
Maintainability of Appeal - Appropriate forum - matter relates to the valuation of a car which was imported - The High Court held that the appeal was not maintainable before it due to the clear bar on entertaining appeals concerning the valuation of imported goods. Therefore, the High Court dismissed the appeal.
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