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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HC upheld orders of Commissioner (Appeals) confiscating gold bars and cash from petitioners. Petitioners were given adequate opportunity, no violation of natural justice principles. Findings based on material on record indicating conspiracy to smuggle gold from Dubai. Contradictions in petitioners' stances. No intention to declare gold to Customs. Attempted evasion and smuggling. No interference warranted in impugned orders.
HC upheld orders of Commissioner (Appeals) confiscating gold bars and cash from petitioners. Petitioners were given adequate opportunity, no violation of natural justice principles. Findings based on material on record indicating conspiracy to smuggle gold from Dubai. Contradictions in petitioners' stances. No intention to declare gold to Customs. Attempted evasion and smuggling. No interference warranted in impugned orders.
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