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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Company liquidation proceedings warrant closure due to lack of recoverable assets. Official Liquidator exempted from publication requirements, permitted to close books after adjusting expenses, discharged upon company's dissolution. Failure to file Statement of Affairs addressed under relevant provisions. Petition disposed of.
Company liquidation proceedings warrant closure due to lack of recoverable assets. Official Liquidator exempted from publication requirements, permitted to close books after adjusting expenses, discharged upon company's dissolution. Failure to file Statement of Affairs addressed under relevant provisions. Petition disposed of.
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