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 set aside the order-in-appeal dated 20.06.2025 on the ground that the appellate authority failed to consider or discuss the grounds raised in the memo of appeal, constituting a violation of the principles of natural justice and rendering the impugned order reasonless. The matter is remitted to the appellate authority for decision by a fresh, reasoned order in accordance with law. The petitioner is directed to appear before the appellate authority on 06.10.2025. The petition is disposed of by remand.
HC set aside the order-in-appeal dated 20.06.2025 on the ground that the appellate authority failed to consider or discuss the grounds raised in the memo of appeal, constituting a violation of the principles of natural justice and rendering the impugned order reasonless. The matter is remitted to the appellate authority for decision by a fresh, reasoned order in accordance with law. The petitioner is directed to appear before the appellate authority on 06.10.2025. The petition is disposed of by remand.
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