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...
Appellate Tribunal set aside orders denying remission of excise duty on indigenous goods and customs duty on imported goods destroyed in factory fire. Tribunal found no dispute regarding fire incident and destruction of goods, appellant received insurance claim, no evidence of mischief or carelessness by appellant. Commissioner raised deficiencies in remission application without giving appellant opportunity to explain. Matter remanded to Commissioner for reconsideration of remission application after giving proper opportunity to appellant to address queries raised. Consequential demands of duty also set aside for fresh adjudication along with remission application by competent authority.
Appellate Tribunal set aside orders denying remission of excise duty on indigenous goods and customs duty on imported goods destroyed in factory fire. Tribunal found no dispute regarding fire incident and destruction of goods, appellant received insurance claim, no evidence of mischief or carelessness by appellant. Commissioner raised deficiencies in remission application without giving appellant opportunity to explain. Matter remanded to Commissioner for reconsideration of remission application after giving proper opportunity to appellant to address queries raised. Consequential demands of duty also set aside for fresh adjudication along with remission application by competent authority.
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