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 before the High Court - availability of alternative remedy of statutory appeal - total lack of jurisdiction on the part of the Assessing Officer in passing the O-I-O or not - As such it cannot be said that there was total lack of jurisdiction on the part of the Assessing Officer in passing the O-I-O. Despite the above the High Court has entertained the writ petition under Article 226 of the Constitution of India and has entered into the merits of the case though the original writ petitioner did not avail the alternative statutory remedy of appeal against the order of O-I-O. - The impugned judgment and order passed by the High Court is hereby quashed and set aside - SC
Maintainability of petition before the High Court - availability of alternative remedy of statutory appeal - total lack of jurisdiction on the part of the Assessing Officer in passing the O-I-O or not - As such it cannot be said that there was total lack of jurisdiction on the part of the Assessing Officer in passing the O-I-O. Despite the above the High Court has entertained the writ petition under Article 226 of the Constitution of India and has entered into the merits of the case though the original writ petitioner did not avail the alternative statutory remedy of appeal against the order of O-I-O. - The impugned judgment and order passed by the High Court is hereby quashed and set aside - SC
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