Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
A writ petition against a customs show cause notice based on a tariff classification dispute was declined because the controversy required adjudication by the statutory authority, and the recognised exception for interference at the notice stage, such as absence of jurisdiction or abuse of process, was not made out. The petitioner was left to reply to the notice and pursue the statutory process. A separate natural justice challenge based on absence of a pre-consultation hearing was not entertained in writ jurisdiction because there was no specific pleading, and that contention was left open for consideration by the adjudicating authority.
A writ petition against a customs show cause notice based on a tariff classification dispute was declined because the controversy required adjudication by the statutory authority, and the recognised exception for interference at the notice stage, such as absence of jurisdiction or abuse of process, was not made out. The petitioner was left to reply to the notice and pursue the statutory process. A separate natural justice challenge based on absence of a pre-consultation hearing was not entertained in writ jurisdiction because there was no specific pleading, and that contention was left open for consideration by the adjudicating authority.
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