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...
In a GST fake-input-tax-credit prosecution under Section 132(1)(b) and 132(1)(c) of the CGST Act, the HC granted regular bail after noting that investigation was complete, the complaint had been filed, charges had been framed, and the rival allegations were matters for trial. The Court also considered the petitioner's custody of about six months and the likelihood of a prolonged trial. On that basis, it found a case for bail while leaving the merits of the accusations to be decided at trial, subject to furnishing bail and surety bonds to the satisfaction of the trial court or Duty Magistrate.
In a GST fake-input-tax-credit prosecution under Section 132(1)(b) and 132(1)(c) of the CGST Act, the HC granted regular bail after noting that investigation was complete, the complaint had been filed, charges had been framed, and the rival allegations were matters for trial. The Court also considered the petitioner's custody of about six months and the likelihood of a prolonged trial. On that basis, it found a case for bail while leaving the merits of the accusations to be decided at trial, subject to furnishing bail and surety bonds to the satisfaction of the trial court or Duty Magistrate.
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