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...
The High Court accepted the petitioner's contention that they were prevented from filing an appeal within the stipulated time due to the delay in communicating the impugned order. Despite the provision stating that the limitation period commences from the date of passing the order, the court held that since there is a provision for filing an appeal, it necessarily implies that the factual aspects shall be examined by the Appellate Authority. Consequently, the petition was disposed of, allowing the petitioner to file an appeal against the impugned order within the prescribed time limit from the date of receiving the order's communication.
The High Court accepted the petitioner's contention that they were prevented from filing an appeal within the stipulated time due to the delay in communicating the impugned order. Despite the provision stating that the limitation period commences from the date of passing the order, the court held that since there is a provision for filing an appeal, it necessarily implies that the factual aspects shall be examined by the Appellate Authority. Consequently, the petition was disposed of, allowing the petitioner to file an appeal against the impugned order within the prescribed time limit from the date of receiving the order's communication.
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