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...
Invocation of extraordinary writ jurisdiction - petitioner not entitled to exclusion of time taken in writ proceedings from limitation period for filing appeal. Abuse of process of Court - reagitating issue already decided amounts to abuse, relitigation contrary to justice and public policy. Writ petition dismissed as petitioner cannot seek condonation of delay in filing appeal after writ proceedings set aside assessment order, filing appeal to avoid compliance with writ Court's directions is abuse of process.
Invocation of extraordinary writ jurisdiction - petitioner not entitled to exclusion of time taken in writ proceedings from limitation period for filing appeal. Abuse of process of Court - reagitating issue already decided amounts to abuse, relitigation contrary to justice and public policy. Writ petition dismissed as petitioner cannot seek condonation of delay in filing appeal after writ proceedings set aside assessment order, filing appeal to avoid compliance with writ Court's directions is abuse of process.
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