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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Related-party customs valuation was re-opened because later investigation disclosed fresh agreements, merger-related changes and different valuation methodologies, so earlier SVB and Tribunal orders did not bar reconsideration. The declared transaction value was rejected as not reflecting an uninfluenced price; valuation was directed on the deductive method where list price existed and on the computed method where it did not, with a 38% trade discount, admissible general expenses, and no separate addition for freight or insurance. Exemption under Notification No. 89/1982-Cus. was denied for SAD under strict construction, the extended limitation period was upheld for suppression, confiscation on an unnotified ground was set aside, and interest and penalty survived only for the BCD component.
Related-party customs valuation was re-opened because later investigation disclosed fresh agreements, merger-related changes and different valuation methodologies, so earlier SVB and Tribunal orders did not bar reconsideration. The declared transaction value was rejected as not reflecting an uninfluenced price; valuation was directed on the deductive method where list price existed and on the computed method where it did not, with a 38% trade discount, admissible general expenses, and no separate addition for freight or insurance. Exemption under Notification No. 89/1982-Cus. was denied for SAD under strict construction, the extended limitation period was upheld for suppression, confiscation on an unnotified ground was set aside, and interest and penalty survived only for the BCD component.
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