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...
Challenging the FIR - Recovery of goods without payment of Goods and Services Tax - involvement of GST officials and other government officials who were running racket for GST - cheating - criminal conspiracy - The High court concluded that the petition was premature and could not disrupt the ongoing investigation, particularly given the recovery of diaries suggesting bribe payments. Therefore, the petition was dismissed.
Challenging the FIR - Recovery of goods without payment of Goods and Services Tax - involvement of GST officials and other government officials who were running racket for GST - cheating - criminal conspiracy - The High court concluded that the petition was premature and could not disrupt the ongoing investigation, particularly given the recovery of diaries suggesting bribe payments. Therefore, the petition was dismissed.
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