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...
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The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the effective rates of Road and Infrastructure Cess, with immediate effect through Notification No. 30/2024-Central Excise dated 2nd December 2024, exercising powers conferred by relevant sections of the Finance Act 2018, Central Excise Act 1944, and General Clauses Act 1897.
The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the effective rates of Road and Infrastructure Cess, with immediate effect through Notification No. 30/2024-Central Excise dated 2nd December 2024, exercising powers conferred by relevant sections of the Finance Act 2018, Central Excise Act 1944, and General Clauses Act 1897.
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