Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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Customs valuation of imported High Pressure Laminate Sheets could not be enhanced where the redetermination relied substantially on a retracted statement and invoices of alleged contemporaneous imports that were not shown to be comparable. The tribunal found no acceptable supporting evidence beyond the retracted statement, and the relied-upon invoice described different goods. In the absence of reliable material to reject the declared value, the enhancement was unsustainable and the impugned valuation order was set aside.
Customs valuation of imported High Pressure Laminate Sheets could not be enhanced where the redetermination relied substantially on a retracted statement and invoices of alleged contemporaneous imports that were not shown to be comparable. The tribunal found no acceptable supporting evidence beyond the retracted statement, and the relied-upon invoice described different goods. In the absence of reliable material to reject the declared value, the enhancement was unsustainable and the impugned valuation order was set aside.
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