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...
Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of goods unjustified. It directed the petitioner not to pay demurrage, detention, and ground rent charges from a specified date. The petitioner was instructed to lift the goods within five weeks, pay charges to respondent No. 3, and return containers to the concerned parties.
Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of goods unjustified. It directed the petitioner not to pay demurrage, detention, and ground rent charges from a specified date. The petitioner was instructed to lift the goods within five weeks, pay charges to respondent No. 3, and return containers to the concerned parties.
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