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 allowed the petition challenging dismissal of appeal, finding substantial procedural irregularity. The court determined that the authorized signatory's signature was valid, and the original dismissal violated principles of natural justice. The impugned order was set aside, with the appeal restored to the original file for fresh merits-based consideration, ensuring procedural fairness and opportunity to be heard.
HC allowed the petition challenging dismissal of appeal, finding substantial procedural irregularity. The court determined that the authorized signatory's signature was valid, and the original dismissal violated principles of natural justice. The impugned order was set aside, with the appeal restored to the original file for fresh merits-based consideration, ensuring procedural fairness and opportunity to be heard.
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