Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Seeking grant of pre-arrest bail - Territorial jurisdiction of court - supply of material/ goods without invoices to evade the tax - the corporate office of MEPL is at Noida and the investigation has been initiated by DGGI Zonal unit Jaipur but fact remains that applicant also operates through MEPL in Marketing Office of Delhi. Therefore it cannot be laid down as an absolute rule that Delhi court has no jurisdiction at all - In the reply filed by the DGGI Jaipur Zonal Unit, no specific amount has been mentioned about the tax evasion. - Protection granted - DSC
Seeking grant of pre-arrest bail - Territorial jurisdiction of court - supply of material/ goods without invoices to evade the tax - the corporate office of MEPL is at Noida and the investigation has been initiated by DGGI Zonal unit Jaipur but fact remains that applicant also operates through MEPL in Marketing Office of Delhi. Therefore it cannot be laid down as an absolute rule that Delhi court has no jurisdiction at all - In the reply filed by the DGGI Jaipur Zonal Unit, no specific amount has been mentioned about the tax evasion. - Protection granted - DSC
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