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...
The Central Board of Indirect Taxes and Customs extended the validity of CAVR Order No. 01/2023-Customs dated 18th September 2023, issued under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 in respect of Linear Alkyl Benzene falling under HS Code 38170011, for a period of 1 year with effect from 26th September 2024 up to 25th September 2025.
The Central Board of Indirect Taxes and Customs extended the validity of CAVR Order No. 01/2023-Customs dated 18th September 2023, issued under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 in respect of Linear Alkyl Benzene falling under HS Code 38170011, for a period of 1 year with effect from 26th September 2024 up to 25th September 2025.
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