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...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
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An efficacious statutory appeal under Section 9C is available against anti-dumping final findings, disclosure statements and the consequential notification, and writ interference remains confined to gross violation of natural justice, breach of mandatory statutory provisions or lack of jurisdiction. The text explains that where the designated authority has considered stakeholder submissions, supplied non-confidential material, maintained confidentiality where claimed and afforded hearing, disputes over dumping margin, injury margin, landed value, non-injurious price, methodology and valuation are merits issues for the appellate forum rather than writ review. Pending proceedings before the tribunal are also treated as a reason to decline extraordinary jurisdiction.
An efficacious statutory appeal under Section 9C is available against anti-dumping final findings, disclosure statements and the consequential notification, and writ interference remains confined to gross violation of natural justice, breach of mandatory statutory provisions or lack of jurisdiction. The text explains that where the designated authority has considered stakeholder submissions, supplied non-confidential material, maintained confidentiality where claimed and afforded hearing, disputes over dumping margin, injury margin, landed value, non-injurious price, methodology and valuation are merits issues for the appellate forum rather than writ review. Pending proceedings before the tribunal are also treated as a reason to decline extraordinary jurisdiction.
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