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...
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Customs valuation must consider contemporaneous import values and adopt the lowest comparable transaction value under Rule 5(3) of the Customs Valuation Rules, 2007. The notes state that reliance on a later-period import value, without addressing comparable imports close to the declared price or complying with remand directions, cannot support enhancement of declared value. They further explain that where the undervaluation finding and differential-duty demand fail, consequential confiscation, redemption fine and penalties, including penalties on co-noticee partners absent independent grounds, cannot be sustained.
Customs valuation must consider contemporaneous import values and adopt the lowest comparable transaction value under Rule 5(3) of the Customs Valuation Rules, 2007. The notes state that reliance on a later-period import value, without addressing comparable imports close to the declared price or complying with remand directions, cannot support enhancement of declared value. They further explain that where the undervaluation finding and differential-duty demand fail, consequential confiscation, redemption fine and penalties, including penalties on co-noticee partners absent independent grounds, cannot be sustained.
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