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...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Maintainability of suit for permanent injunction - restraining infringement of trademark, copyright, trade dress etc. against unknown Defendants - None of the goods bearing the impugned mark in the said container no. ECNU4006477, have been allowed to enter India. Accordingly, the injunction is also not required to be passed in view of the statement made in the written statement by the customs authorities. The Plaintiffs are free to take action in accordance with law, either in India, or in other foreign jurisdictions. - HC
Maintainability of suit for permanent injunction - restraining infringement of trademark, copyright, trade dress etc. against unknown Defendants - None of the goods bearing the impugned mark in the said container no. ECNU4006477, have been allowed to enter India. Accordingly, the injunction is also not required to be passed in view of the statement made in the written statement by the customs authorities. The Plaintiffs are free to take action in accordance with law, either in India, or in other foreign jurisdictions. - HC
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