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...
HC dismissed petition for complete stay of demand. Petitioner directed to pay 20% of Rs. 5.86 crore demand in 6 installments. Additions made by AO on account of non-genuine purchases based on search, statements and investigation. Petitioner failed to rebut findings or prove purchases were genuine. No prima facie case made out for full stay or financial incapacity shown to pay 20% demand.
HC dismissed petition for complete stay of demand. Petitioner directed to pay 20% of Rs. 5.86 crore demand in 6 installments. Additions made by AO on account of non-genuine purchases based on search, statements and investigation. Petitioner failed to rebut findings or prove purchases were genuine. No prima facie case made out for full stay or financial incapacity shown to pay 20% demand.
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