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...
The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a previous judgment where it was held that there was no intent to avoid payment of the pre-deposit, and the Revenue Board had provided a facility for making such pre-deposits. Consequently, the court quashed the appellate order and revived the appeal, subject to the petitioner depositing the pre-deposit amount within two weeks, as per their undertaking.
The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a previous judgment where it was held that there was no intent to avoid payment of the pre-deposit, and the Revenue Board had provided a facility for making such pre-deposits. Consequently, the court quashed the appellate order and revived the appeal, subject to the petitioner depositing the pre-deposit amount within two weeks, as per their undertaking.
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