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...
Interest claim for refund of amount deposited under protest was denied as the refund applications were processed within a month of receipt, falling within the three-month grace period u/ss 11BB and 35FF of the Central Excise Act, 1944. The appellant was not entitled to interest from the date of deposit due to the proviso in Section 35FF for amounts deposited prior to the Finance (No. 2) Act, 2014. The appeals were dismissed by the Appellate Tribunal.
Interest claim for refund of amount deposited under protest was denied as the refund applications were processed within a month of receipt, falling within the three-month grace period u/ss 11BB and 35FF of the Central Excise Act, 1944. The appellant was not entitled to interest from the date of deposit due to the proviso in Section 35FF for amounts deposited prior to the Finance (No. 2) Act, 2014. The appeals were dismissed by the Appellate Tribunal.
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