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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Validity of reopening notice issued u/s 148A - not signed either physically or digitally - minimum period of seven days prescribed u/s 148A(b) not provided - - The High court, in its analysis, referred to precedents and held that the notices were indeed invalid due to lack of signature and non-compliance with prescribed time periods. Consequently, the court quashed the impugned notices and orders while reserving liberty for the respondents to initiate proceedings in accordance with the law.
Validity of reopening notice issued u/s 148A - not signed either physically or digitally - minimum period of seven days prescribed u/s 148A(b) not provided - - The High court, in its analysis, referred to precedents and held that the notices were indeed invalid due to lack of signature and non-compliance with prescribed time periods. Consequently, the court quashed the impugned notices and orders while reserving liberty for the respondents to initiate proceedings in accordance with the law.
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