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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Failure to comply with statutory timelines for refund scrutiny means issuance of a deficiency memo after the prescribed period is impermissible, so the refund claim must be processed and allowed in accordance with the applicable acknowledgement and scrutiny rules; the prior direction to sanction refund with statutory interest therefore remains operative and requires enforcement. The writ seeking mandamus for compliance was allowed, directing the respondent to sanction the refund for the specified period together with statutory interest and to complete compliance within the time directed by the Court.
Failure to comply with statutory timelines for refund scrutiny means issuance of a deficiency memo after the prescribed period is impermissible, so the refund claim must be processed and allowed in accordance with the applicable acknowledgement and scrutiny rules; the prior direction to sanction refund with statutory interest therefore remains operative and requires enforcement. The writ seeking mandamus for compliance was allowed, directing the respondent to sanction the refund for the specified period together with statutory interest and to complete compliance within the time directed by the Court.
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