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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Related-party imports allow rejection of declared transaction value where common family control creates a reasonable doubt about the truth and accuracy of the price, and proof of additional cash payment is not required once that doubt arises. After rejection, customs valuation must follow the prescribed methods sequentially, and the authority cannot apply multiple rules at once or switch between rules for different goods without showing why earlier methods failed for each consignment. Residual valuation cannot be based on arbitrary figures such as assumed average undervaluation, export-country prices, or domestic sale prices when those do not fit the valuation scheme. On that basis, consequential duty, confiscation, fine, interest and penalties cannot stand if the re-determined value is unsustainable.
Related-party imports allow rejection of declared transaction value where common family control creates a reasonable doubt about the truth and accuracy of the price, and proof of additional cash payment is not required once that doubt arises. After rejection, customs valuation must follow the prescribed methods sequentially, and the authority cannot apply multiple rules at once or switch between rules for different goods without showing why earlier methods failed for each consignment. Residual valuation cannot be based on arbitrary figures such as assumed average undervaluation, export-country prices, or domestic sale prices when those do not fit the valuation scheme. On that basis, consequential duty, confiscation, fine, interest and penalties cannot stand if the re-determined value is unsustainable.
Note: It is a system-generated summary and is for quick reference only.
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