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...
Prayer for being excused of any criminal liability and relieved of the alleged defaults complained of by the Registrar of Companies (ROC) - section 463(2) of the Companies Act, 2013 - The High court finds merit in the petitioners' argument regarding the offenses being barred by limitation under the Code of Criminal Procedure, 1973. - The court grants relief to the petitioners, excusing them from criminal liability and restraining the respondent from proceeding with criminal proceedings based on the notice dated 6th October, 2020.
Prayer for being excused of any criminal liability and relieved of the alleged defaults complained of by the Registrar of Companies (ROC) - section 463(2) of the Companies Act, 2013 - The High court finds merit in the petitioners' argument regarding the offenses being barred by limitation under the Code of Criminal Procedure, 1973. - The court grants relief to the petitioners, excusing them from criminal liability and restraining the respondent from proceeding with criminal proceedings based on the notice dated 6th October, 2020.
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