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...
An apparent clerical error in the summary assessment could not be carried forward to reject a Section 128A GST amnesty waiver application. The original order showed that the demand comprised tax, interest and penalty, with penalty being only a part of the total demand, so the authority was required to examine the waiver request on the correct basis and on its own merits. The High Court set aside the rejection order and remanded the matter for fresh consideration after treating the demand as consisting of tax, interest and penalty and after hearing the petitioner.
An apparent clerical error in the summary assessment could not be carried forward to reject a Section 128A GST amnesty waiver application. The original order showed that the demand comprised tax, interest and penalty, with penalty being only a part of the total demand, so the authority was required to examine the waiver request on the correct basis and on its own merits. The High Court set aside the rejection order and remanded the matter for fresh consideration after treating the demand as consisting of tax, interest and penalty and after hearing the petitioner.
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