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 the appeal concerning condonation of delay in filing second appeal regarding misdeclaration of imported Brass Ceramic Cartridges. The appellant failed to demonstrate due diligence in verifying the Commissioner (Appeals) order status. Despite proper service of hearing notice to both appellant and counsel, and counsel's attendance at hearing, appellant neglected to provide alternative address for order service. The Department fulfilled procedural obligations by sending order to available address. Court held appellant's inaction and counsel's failure to communicate constituted negligence. The CESTAT's order upholding dismissal was affirmed, as delay in filing was attributable to appellant's lack of vigilance rather than departmental oversight.
HC dismissed the appeal concerning condonation of delay in filing second appeal regarding misdeclaration of imported Brass Ceramic Cartridges. The appellant failed to demonstrate due diligence in verifying the Commissioner (Appeals) order status. Despite proper service of hearing notice to both appellant and counsel, and counsel's attendance at hearing, appellant neglected to provide alternative address for order service. The Department fulfilled procedural obligations by sending order to available address. Court held appellant's inaction and counsel's failure to communicate constituted negligence. The CESTAT's order upholding dismissal was affirmed, as delay in filing was attributable to appellant's lack of vigilance rather than departmental oversight.
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