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 held that the order disallowing credit passed by Deputy Commissioner without hearing petitioner violated principles of natural justice. The notice was issued by Joint Commissioner who lacked competence. Deputy Commissioner, though competent authority, didn't give notice or hear petitioner before passing impugned order. HC kept respondents' action of blocking electronic credit ledger in abeyance and restrained from giving effect to decision of blocking credit ledger. Matter listed for final hearing.
HC held that the order disallowing credit passed by Deputy Commissioner without hearing petitioner violated principles of natural justice. The notice was issued by Joint Commissioner who lacked competence. Deputy Commissioner, though competent authority, didn't give notice or hear petitioner before passing impugned order. HC kept respondents' action of blocking electronic credit ledger in abeyance and restrained from giving effect to decision of blocking credit ledger. Matter listed for final hearing.
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