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...
Statutory exemption certificates issued by the High Powered Committee could not be questioned by the Commissioner through a show-cause notice alleging fraud or misrepresentation. The exemption notification vested the Committee alone with authority to certify a new industrial unit and eligible plant-and-machinery investment; departmental authorities had accepted those certificates, verified installation and granted refunds. Any alleged misrepresentation had to be placed before the issuing Committee, not determined by the Commissioner. As the notice reopened settled refunds without authority and subsequent cess proceedings contained no fraud allegation, the HC treated it as arbitrary, an abuse of power and without jurisdiction, and quashed it in writ jurisdiction.
Statutory exemption certificates issued by the High Powered Committee could not be questioned by the Commissioner through a show-cause notice alleging fraud or misrepresentation. The exemption notification vested the Committee alone with authority to certify a new industrial unit and eligible plant-and-machinery investment; departmental authorities had accepted those certificates, verified installation and granted refunds. Any alleged misrepresentation had to be placed before the issuing Committee, not determined by the Commissioner. As the notice reopened settled refunds without authority and subsequent cess proceedings contained no fraud allegation, the HC treated it as arbitrary, an abuse of power and without jurisdiction, and quashed it in writ jurisdiction.
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