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...
The notification amends the designated Special Court arrangements under the Prevention of Money-Laundering Act for Gujarat. All CBI Special Courts functioning at the City Civil and Sessions Court, Bhadra, Ahmedabad, are specified for cases where the scheduled or predicate offences relate to the CBI or are directed by the Gujarat High Court. The Principal District Judge, Surat, is specified for cases pertaining to the districts of Surat, Navasari, Valsad, Tapi and Bharuch. These entries expand and clarify the territorial and subject-based allocation of money-laundering offence trials in Gujarat.
The notification amends the designated Special Court arrangements under the Prevention of Money-Laundering Act for Gujarat. All CBI Special Courts functioning at the City Civil and Sessions Court, Bhadra, Ahmedabad, are specified for cases where the scheduled or predicate offences relate to the CBI or are directed by the Gujarat High Court. The Principal District Judge, Surat, is specified for cases pertaining to the districts of Surat, Navasari, Valsad, Tapi and Bharuch. These entries expand and clarify the territorial and subject-based allocation of money-laundering offence trials in Gujarat.
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