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...
Petition for grant of Bail - The court held that the petitioner failed to meet the twin conditions mandated under Section 45 of the PMLA, emphasizing the severity of the accusations, the nature of the evidence against him, and the potential risk of tampering with evidence or influencing witnesses. The court also underscored the larger public interest and the significant influence the petitioner held, even after resigning from his ministerial position, thereby denying the bail and directing the Special Court to expedite the trial.
Petition for grant of Bail - The court held that the petitioner failed to meet the twin conditions mandated under Section 45 of the PMLA, emphasizing the severity of the accusations, the nature of the evidence against him, and the potential risk of tampering with evidence or influencing witnesses. The court also underscored the larger public interest and the significant influence the petitioner held, even after resigning from his ministerial position, thereby denying the bail and directing the Special Court to expedite the trial.
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