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...
Proceedings u/s 153A were initiated based on alleged incriminating material found during search, however, the material relied upon was a laptop recovered from Mumbai during a search operation against a different firm, not from the premises of the assessee. While the warrants of authorization u/s 132 were validly issued mentioning the registered office and partners of the assessee firm, no incriminating material was actually found from the assessee's premises to justify proceedings u/s 153A. The High Court held that in absence of any incriminating material recovered from the assessee's premises, the proceedings initiated u/s 153A could not be sustained and were therefore quashed.
Proceedings u/s 153A were initiated based on alleged incriminating material found during search, however, the material relied upon was a laptop recovered from Mumbai during a search operation against a different firm, not from the premises of the assessee. While the warrants of authorization u/s 132 were validly issued mentioning the registered office and partners of the assessee firm, no incriminating material was actually found from the assessee's premises to justify proceedings u/s 153A. The High Court held that in absence of any incriminating material recovered from the assessee's premises, the proceedings initiated u/s 153A could not be sustained and were therefore quashed.
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