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 GST-related forgery and cheating allegations, the Court treated confessional statements and statements of co-accused as weaker material at the bail stage than witness statements. Because the applicants were implicated only on their alleged confessional statement and co-accused statements, and the charge-sheet had already been filed in offences triable by a Magistrate, the Court found the material insufficient to deny bail. It considered the nature of the accusation, the record, the severity of punishment, and the filed material, and granted bail to both applicants subject to conditions.
In GST-related forgery and cheating allegations, the Court treated confessional statements and statements of co-accused as weaker material at the bail stage than witness statements. Because the applicants were implicated only on their alleged confessional statement and co-accused statements, and the charge-sheet had already been filed in offences triable by a Magistrate, the Court found the material insufficient to deny bail. It considered the nature of the accusation, the record, the severity of punishment, and the filed material, and granted bail to both applicants subject to conditions.
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