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...
Application for cancellation of bail granted to the applicant / accused - mis-declaration of manufacturing year of the crane imported - arrested u/s 104(1) for the offence committed u/s 132 and 135(1)(a) - After careful consideration, the Court decides that there are no grounds to cancel the bail granted to the accused. They find that the accused has cooperated with the investigation and has not breached any bail conditions. Therefore, the application for bail cancellation is rejected, and the matter is disposed of accordingly.
Application for cancellation of bail granted to the applicant / accused - mis-declaration of manufacturing year of the crane imported - arrested u/s 104(1) for the offence committed u/s 132 and 135(1)(a) - After careful consideration, the Court decides that there are no grounds to cancel the bail granted to the accused. They find that the accused has cooperated with the investigation and has not breached any bail conditions. Therefore, the application for bail cancellation is rejected, and the matter is disposed of accordingly.
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