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...
The HC set aside the impugned order and remitted the matter back to the respondent to pass a fresh order considering the Supreme Court's judgment in Union of India & Anr. v. M/s Mohit Minerals Pvt. Ltd. on non-payment of IGST under reverse charge mechanism for import of services relating to transportation of goods by vessel. The writ petition was allowed by way of remand.
The HC set aside the impugned order and remitted the matter back to the respondent to pass a fresh order considering the Supreme Court's judgment in Union of India & Anr. v. M/s Mohit Minerals Pvt. Ltd. on non-payment of IGST under reverse charge mechanism for import of services relating to transportation of goods by vessel. The writ petition was allowed by way of remand.
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