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...
Electronic printouts and WhatsApp chats were rejected as evidence because the Section 138C(4) certificate was not furnished, and the department's statements lacked independent corroboration. On that basis, the demand could not rest on the hard-disk material. The Tribunal also held that Certificates of Origin could not be discarded without verification from the exporting country's competent authority, so the finding of Chinese origin and denial of preferential tariff benefit were unsustainable. Redetermination of customs value after clearance for home consumption was likewise impermissible, as the proforma invoices were inadmissible and did not prove extra payment. With the main demand failing, the penalties on the company and directors also fell.
Electronic printouts and WhatsApp chats were rejected as evidence because the Section 138C(4) certificate was not furnished, and the department's statements lacked independent corroboration. On that basis, the demand could not rest on the hard-disk material. The Tribunal also held that Certificates of Origin could not be discarded without verification from the exporting country's competent authority, so the finding of Chinese origin and denial of preferential tariff benefit were unsustainable. Redetermination of customs value after clearance for home consumption was likewise impermissible, as the proforma invoices were inadmissible and did not prove extra payment. With the main demand failing, the penalties on the company and directors also fell.
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