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...
The customs notification amends the list of inland container depots in Rajasthan by correcting the Kishangarh entry and inserting Village Hirnoda, Jaipur as a notified place for unloading imported goods and loading export goods, or any class of such goods. The amendment updates the Table to reflect Kishangarh as item (xi) and adds item (xii) for Village Hirnoda, thereby extending the authorised customs handling facilities to that location under the principal notification.
The customs notification amends the list of inland container depots in Rajasthan by correcting the Kishangarh entry and inserting Village Hirnoda, Jaipur as a notified place for unloading imported goods and loading export goods, or any class of such goods. The amendment updates the Table to reflect Kishangarh as item (xi) and adds item (xii) for Village Hirnoda, thereby extending the authorised customs handling facilities to that location under the principal notification.
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