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 demand notice based on the order secured by the petitioner from NCLT - Corporate Insolvency Resolution Plan approved by the NCLT which proposed a NIL value against the sales tax dues - The court dismissed the writ petition, holding that the proceedings before NCLT appeared to be staged managed with the intent to defeat the rights of creditors, including the Commercial Tax Department. The court found the process initiated under the IBC to be potentially fraudulent, intended to secure an unjust concession without the actual participation of the affected creditors, notably the Commercial Tax Department.
Validity of demand notice based on the order secured by the petitioner from NCLT - Corporate Insolvency Resolution Plan approved by the NCLT which proposed a NIL value against the sales tax dues - The court dismissed the writ petition, holding that the proceedings before NCLT appeared to be staged managed with the intent to defeat the rights of creditors, including the Commercial Tax Department. The court found the process initiated under the IBC to be potentially fraudulent, intended to secure an unjust concession without the actual participation of the affected creditors, notably the Commercial Tax Department.
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