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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Maintainability of petition - seeking relief from Bail conditions - GST fraud - The litigant should adopt a proper mechanism provided under the law for redressal of his grievances, instead of not doing so and rushing to this Court asking it to interfere in the matter, exercising the power under Section 482 Cr.P.C. If such practice is allowed, then the litigants would rush to this court moving petitions under Section 482 Cr.P.C., in a hope to get early decision, instead of availing of the remedy provided under the law - HC
Maintainability of petition - seeking relief from Bail conditions - GST fraud - The litigant should adopt a proper mechanism provided under the law for redressal of his grievances, instead of not doing so and rushing to this Court asking it to interfere in the matter, exercising the power under Section 482 Cr.P.C. If such practice is allowed, then the litigants would rush to this court moving petitions under Section 482 Cr.P.C., in a hope to get early decision, instead of availing of the remedy provided under the law - HC
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