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...
HC directed respondents to disburse remaining sanctioned refund amount along with applicable interest for delayed disbursement. Respondents cannot retain refunded amount per refund sanction order. Respondent directed to issue payment advice to petitioner forthwith. Petition disposed.
HC directed respondents to disburse remaining sanctioned refund amount along with applicable interest for delayed disbursement. Respondents cannot retain refunded amount per refund sanction order. Respondent directed to issue payment advice to petitioner forthwith. Petition disposed.
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