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...
Export of frozen sheep meat contravening ITC(HS) regulations - Determination of prohibited goods status - Recovery of duty drawback with interest and penalty. Certificates issued in proceedings remain valid until declared void by competent authority. Customs officers lack authority to deem certificates fraudulent, as observed by Commissioner. No evidence presented of exported goods being returned by importing country due to substandard quality or non-conformity. Appeal dismissed by Appellate Tribunal due to lack of merits.
Export of frozen sheep meat contravening ITC(HS) regulations - Determination of prohibited goods status - Recovery of duty drawback with interest and penalty. Certificates issued in proceedings remain valid until declared void by competent authority. Customs officers lack authority to deem certificates fraudulent, as observed by Commissioner. No evidence presented of exported goods being returned by importing country due to substandard quality or non-conformity. Appeal dismissed by Appellate Tribunal due to lack of merits.
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