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...
Petition maintainable but not entertainable due to availability of statutory remedy of appeal. Supreme Court held that merely because petition is maintainable, court not obligated to entertain it. Discretion lies with court. If petitioner failed to raise objections before authority, can do so in appeal memo before appellate authority. Petitioner unable to show palpable injustice if relegated to appeal remedy. In view of Supreme Court judgments, not required to entertain writ petition when statutory appeal remedy available. Petitioner can avail appeal remedy, time consumed in writ proceedings excluded for limitation purposes. Appellate authority directed to entertain appeal if filed physically. Writ petition disposed of.
Petition maintainable but not entertainable due to availability of statutory remedy of appeal. Supreme Court held that merely because petition is maintainable, court not obligated to entertain it. Discretion lies with court. If petitioner failed to raise objections before authority, can do so in appeal memo before appellate authority. Petitioner unable to show palpable injustice if relegated to appeal remedy. In view of Supreme Court judgments, not required to entertain writ petition when statutory appeal remedy available. Petitioner can avail appeal remedy, time consumed in writ proceedings excluded for limitation purposes. Appellate authority directed to entertain appeal if filed physically. Writ petition disposed of.
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