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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Summary assessment based on inspection findings was set aside because the petitioner produced additional material, including e-way bill particulars and ledger extracts, that could explain the alleged discrepancies and support genuineness of the transactions and input tax credit claim. The matter was remitted for fresh consideration, with the authority directed to examine whether the documents established actual supplies and eligibility for input tax credit. Since the registration cancellation was intertwined with the assessment, it was also set aside and registration was ordered to be restored, subject to further lawful orders after reconsideration of the material produced.
Summary assessment based on inspection findings was set aside because the petitioner produced additional material, including e-way bill particulars and ledger extracts, that could explain the alleged discrepancies and support genuineness of the transactions and input tax credit claim. The matter was remitted for fresh consideration, with the authority directed to examine whether the documents established actual supplies and eligibility for input tax credit. Since the registration cancellation was intertwined with the assessment, it was also set aside and registration was ordered to be restored, subject to further lawful orders after reconsideration of the material produced.
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