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...
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Section 74 does not permit a single show-cause notice to club multiple financial years, because limitation is linked to each relevant financial year and a consolidated notice would unlawfully extend the five-year period for earlier years. The impugned notice and consequential order were therefore treated as de hors the statute and without jurisdiction. The alternative-remedy rule was also held to be only a self-imposed restraint: where the defect is ex facie jurisdictional and apparent on the record, writ relief remains maintainable despite an available statutory appeal.
Section 74 does not permit a single show-cause notice to club multiple financial years, because limitation is linked to each relevant financial year and a consolidated notice would unlawfully extend the five-year period for earlier years. The impugned notice and consequential order were therefore treated as de hors the statute and without jurisdiction. The alternative-remedy rule was also held to be only a self-imposed restraint: where the defect is ex facie jurisdictional and apparent on the record, writ relief remains maintainable despite an available statutory appeal.
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