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...
Non-fulfilment of export obligation under Advance Authorization by importer company. Penalty imposed on directors solely based on their shareholding and directorship, without establishing their role in the alleged offence. Separate proceedings already initiated against the company for duty-free import and non-fulfilment. Penalty u/s 112(a) and (b) of Customs Act imposed together, legally unsustainable. Ingredients for imposing penalty u/s 112 not existing. Penalties on directors set aside by Appellate Tribunal as unsustainable.
Non-fulfilment of export obligation under Advance Authorization by importer company. Penalty imposed on directors solely based on their shareholding and directorship, without establishing their role in the alleged offence. Separate proceedings already initiated against the company for duty-free import and non-fulfilment. Penalty u/s 112(a) and (b) of Customs Act imposed together, legally unsustainable. Ingredients for imposing penalty u/s 112 not existing. Penalties on directors set aside by Appellate Tribunal as unsustainable.
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