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...
Territorial jurisdiction under Article 226(2) was not made out for a writ challenging NCLT, Delhi proceedings initiating personal insolvency against a guarantor. The relevant cause of action arose from proceedings under the Insolvency and Bankruptcy Code, and Section 60 placed the Adjudicating Authority in the NCLT having jurisdiction over the corporate person's registered office. As that office was in New Delhi, the fact that the credit facility had been availed in Kerala did not confer jurisdiction on the Kerala High Court. The writ petition was dismissed as not maintainable for want of territorial jurisdiction, and the alternate-remedy objection was left unexamined.
Territorial jurisdiction under Article 226(2) was not made out for a writ challenging NCLT, Delhi proceedings initiating personal insolvency against a guarantor. The relevant cause of action arose from proceedings under the Insolvency and Bankruptcy Code, and Section 60 placed the Adjudicating Authority in the NCLT having jurisdiction over the corporate person's registered office. As that office was in New Delhi, the fact that the credit facility had been availed in Kerala did not confer jurisdiction on the Kerala High Court. The writ petition was dismissed as not maintainable for want of territorial jurisdiction, and the alternate-remedy objection was left unexamined.
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