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...
Grant of default bail under Section 167(2) Cr.P.C. - The Supreme Court allowed the appeal, setting aside the High Court's and Special Court's orders granting default bail to the accused in a case involving Dewan Housing Finance Corporation Ltd. (DHFL). The Court ruled that the respondents were not entitled to statutory default bail under Section 167(2) Cr.P.C., as the chargesheet was filed within the prescribed time and cognizance of the offense was taken by the Special Court. - SC
Grant of default bail under Section 167(2) Cr.P.C. - The Supreme Court allowed the appeal, setting aside the High Court's and Special Court's orders granting default bail to the accused in a case involving Dewan Housing Finance Corporation Ltd. (DHFL). The Court ruled that the respondents were not entitled to statutory default bail under Section 167(2) Cr.P.C., as the chargesheet was filed within the prescribed time and cognizance of the offense was taken by the Special Court. - SC
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