Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
The imported casino vessel was classified as a pleasure vessel under Heading 89039990, not as a passenger vessel under Heading 89011010, so the customs and CVD exemptions linked to Heading 8901 were unavailable. On valuation, only the cost of movement from Hammond to Quebec was includible; the other foreign remittances, travel expenses, demurrage, and salvage-related expenditure were excluded from assessable value. Incorrect tariff classification alone did not justify confiscation where the import documents correctly described the vessel and there was no misdescription. Penalties also failed because the valuation omission was found to be based on a bona fide belief, and the confiscation and penalties were set aside.
The imported casino vessel was classified as a pleasure vessel under Heading 89039990, not as a passenger vessel under Heading 89011010, so the customs and CVD exemptions linked to Heading 8901 were unavailable. On valuation, only the cost of movement from Hammond to Quebec was includible; the other foreign remittances, travel expenses, demurrage, and salvage-related expenditure were excluded from assessable value. Incorrect tariff classification alone did not justify confiscation where the import documents correctly described the vessel and there was no misdescription. Penalties also failed because the valuation omission was found to be based on a bona fide belief, and the confiscation and penalties were set aside.
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