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...
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Dismissal of a special leave petition does not, by itself, merge the High Court decision into the Supreme Court order or create a binding Supreme Court adjudication on exemption of affiliation fees. Applying the doctrine stated in Kunhayammed, the note records that the earlier dismissal did not establish the claimed exemption. It further explains that a challenge to a Division Bench reference order is premature where residual issues have been remanded to a Single Judge. The petitioner may challenge any prejudicial subsequent order together with the reference decision, while a favourable intervening Supreme Court ruling may be placed before the Single Judge and would prevail over the reference finding.
Dismissal of a special leave petition does not, by itself, merge the High Court decision into the Supreme Court order or create a binding Supreme Court adjudication on exemption of affiliation fees. Applying the doctrine stated in Kunhayammed, the note records that the earlier dismissal did not establish the claimed exemption. It further explains that a challenge to a Division Bench reference order is premature where residual issues have been remanded to a Single Judge. The petitioner may challenge any prejudicial subsequent order together with the reference decision, while a favourable intervening Supreme Court ruling may be placed before the Single Judge and would prevail over the reference finding.
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