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...
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Disciplinary proceeding against the govt officer - Punishment of withholding of 10% of monthly pension for a period of three years - misconduct - failure to maintain absolute integrity - The Bombay High Court in 2024 quashed the punishment order dated April 26, 2013, against a petitioner, which had imposed a withholding of 10% of monthly pension for three years, as well as the judgment dated January 23, 2020, by the Central Administrative Tribunal. The court found that the punishment was not sustainable due to the absence of proof of grave misconduct or pecuniary loss to the government, and that there was no violation of the specified Conduct Rules under which the petitioner was charged.
Disciplinary proceeding against the govt officer - Punishment of withholding of 10% of monthly pension for a period of three years - misconduct - failure to maintain absolute integrity - The Bombay High Court in 2024 quashed the punishment order dated April 26, 2013, against a petitioner, which had imposed a withholding of 10% of monthly pension for three years, as well as the judgment dated January 23, 2020, by the Central Administrative Tribunal. The court found that the punishment was not sustainable due to the absence of proof of grave misconduct or pecuniary loss to the government, and that there was no violation of the specified Conduct Rules under which the petitioner was charged.
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