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...
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HC issues writ of certiorari quashing the adjudication order of respondent authorities and allows the petition. The court held that non-claim of ITC in 2018-19 and its subsequent claim in 2019-20 (including RCM amounts) could be reconciled from records already in the possession of the Revenue, and such reconciliation did not hinge on the petitioner's response to the show-cause notice. Consequently, the impugned adjudication lacked basis and was set aside. The adjudicatory order of respondent No.2 is quashed and the petition is allowed.
HC issues writ of certiorari quashing the adjudication order of respondent authorities and allows the petition. The court held that non-claim of ITC in 2018-19 and its subsequent claim in 2019-20 (including RCM amounts) could be reconciled from records already in the possession of the Revenue, and such reconciliation did not hinge on the petitioner's response to the show-cause notice. Consequently, the impugned adjudication lacked basis and was set aside. The adjudicatory order of respondent No.2 is quashed and the petition is allowed.
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