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...
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The High Court addressed the issue of rebate claim and the applicability of Standard Input Output Norms (SION) in determining wastage for rebate claims u/r 18 of the Rules, 2002. The department filed a revision application against rebate sanctioning. The Court held that previous recovery orders had attained finality as they were not challenged before higher authorities. The Court noted that the petitioner did not contest SION norms before the Appellate Authority, precluding them from raising the issue later. The Adjudicating Authority's incorrect calculation of SION norms was rectified by the Appellate Authority, with the Revisional Authority upholding the decision. The Court found no grounds to grant relief and dismissed the petition.
The High Court addressed the issue of rebate claim and the applicability of Standard Input Output Norms (SION) in determining wastage for rebate claims u/r 18 of the Rules, 2002. The department filed a revision application against rebate sanctioning. The Court held that previous recovery orders had attained finality as they were not challenged before higher authorities. The Court noted that the petitioner did not contest SION norms before the Appellate Authority, precluding them from raising the issue later. The Adjudicating Authority's incorrect calculation of SION norms was rectified by the Appellate Authority, with the Revisional Authority upholding the decision. The Court found no grounds to grant relief and dismissed the petition.
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