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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Seeking grant of anticipatory bail - After considering arguments from both sides and examining the materials on record, the court finds that the petitioner's apprehension of being taken into custody upon appearance is not reasonable. Additionally, the court holds that the application under Section 438 of Cr.P.C. cannot be entertained at a stage when only a summons has been issued under Section 70 of the O.G.S.T. Act.
Seeking grant of anticipatory bail - After considering arguments from both sides and examining the materials on record, the court finds that the petitioner's apprehension of being taken into custody upon appearance is not reasonable. Additionally, the court holds that the application under Section 438 of Cr.P.C. cannot be entertained at a stage when only a summons has been issued under Section 70 of the O.G.S.T. Act.
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