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...
On an application for condonation of delay in filing Form 10B under section 119(2)(b), the HC held that the authority had to confine itself to the explanation for delay and could not reject relief on an unrelated ground. The petitioner had explained that the audit report was uploaded within time and that the delay arose only in portal acceptance or verification. By refusing condonation because the registration certificate under section 12AA was not produced, the authority exceeded the limited scope of inquiry. The order was quashed and the matter remanded for fresh consideration of the delay explanation alone.
On an application for condonation of delay in filing Form 10B under section 119(2)(b), the HC held that the authority had to confine itself to the explanation for delay and could not reject relief on an unrelated ground. The petitioner had explained that the audit report was uploaded within time and that the delay arose only in portal acceptance or verification. By refusing condonation because the registration certificate under section 12AA was not produced, the authority exceeded the limited scope of inquiry. The order was quashed and the matter remanded for fresh consideration of the delay explanation alone.
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