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 notification amends the previous Notification No. 12/97-Customs (NT) dated 2nd April 1997 by exercising powers u/s 7(1)(aa) of the Customs Act, 1962. It omits the entry for Pimpri from the list of Inland Container Depots authorized for loading and unloading of goods in the state of Maharashtra. The amendment is issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance.
This notification amends the previous Notification No. 12/97-Customs (NT) dated 2nd April 1997 by exercising powers u/s 7(1)(aa) of the Customs Act, 1962. It omits the entry for Pimpri from the list of Inland Container Depots authorized for loading and unloading of goods in the state of Maharashtra. The amendment is issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance.
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