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...
AT held that M/s North Star Homes continue to remain owner and in possession of impugned property. Neither property was transferred to alleged Benamidar nor held by them. No evidence that cash infusions into Benamidar's accounts were made by Beneficial Owner. Impugned Order set aside as neither property is Benami nor transaction regarding it is Benami.
AT held that M/s North Star Homes continue to remain owner and in possession of impugned property. Neither property was transferred to alleged Benamidar nor held by them. No evidence that cash infusions into Benamidar's accounts were made by Beneficial Owner. Impugned Order set aside as neither property is Benami nor transaction regarding it is Benami.
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