Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
A CBI investigation into alleged Customs corruption requires credible material disclosing a cognizable offence or reasonable suspicion of abuse of office; delayed clearance, valuation differences, or misdescription alone do not establish corruption. As no material indicated illegal gratification, record manipulation, or abuse of authority, the investigation request was rejected. Compensation for loss from delayed clearance involved disputed facts on causation and responsibility and could not be determined in writ jurisdiction; civil or other competent remedies remained available. Policy formulation on import clearance and penalties for delay lies with the legislature and executive absent a statutory or constitutional duty, so the policy-related prayers were rejected.
A CBI investigation into alleged Customs corruption requires credible material disclosing a cognizable offence or reasonable suspicion of abuse of office; delayed clearance, valuation differences, or misdescription alone do not establish corruption. As no material indicated illegal gratification, record manipulation, or abuse of authority, the investigation request was rejected. Compensation for loss from delayed clearance involved disputed facts on causation and responsibility and could not be determined in writ jurisdiction; civil or other competent remedies remained available. Policy formulation on import clearance and penalties for delay lies with the legislature and executive absent a statutory or constitutional duty, so the policy-related prayers were rejected.
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