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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Seeking grant of anticipatory bail - passing on of fake ITC - The offence alleged against the accused is serious economic offence in which ITC was allegedly availed by different persons at the behest of the accused. Accused stated to have been managing the show from behind and has been the beneficiary of fraudulent availment of ITC - no ground for anticipatory bail is made out - DSC
Seeking grant of anticipatory bail - passing on of fake ITC - The offence alleged against the accused is serious economic offence in which ITC was allegedly availed by different persons at the behest of the accused. Accused stated to have been managing the show from behind and has been the beneficiary of fraudulent availment of ITC - no ground for anticipatory bail is made out - DSC
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