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...
This order extends the validity of CAVR Order No. 01/2023-Customs under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, in respect of Linear Alkyl Benzene falling under HS Code 38170011. The extension is for a period of 1 year, effective from 26th September 2024 until 25th September 2025. The order is issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance, Government of India, exercising powers conferred by the Customs Act, 1962 and the relevant rules.
This order extends the validity of CAVR Order No. 01/2023-Customs under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, in respect of Linear Alkyl Benzene falling under HS Code 38170011. The extension is for a period of 1 year, effective from 26th September 2024 until 25th September 2025. The order is issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance, Government of India, exercising powers conferred by the Customs Act, 1962 and the relevant rules.
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