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...
Seeking grant of regular bail - Money Laundering - Scheduled Offences - The court found that the principle of parity, while relevant, does not apply mechanically. The specific roles, involvement, and circumstances of each accused must be individually assessed. Despite another accused being granted bail, the court held that the petitioner's involvement in alleged economic offenses warranted a different treatment due to the distinct and substantial allegations against him, including manipulation of property transactions and influence over government officials.
Seeking grant of regular bail - Money Laundering - Scheduled Offences - The court found that the principle of parity, while relevant, does not apply mechanically. The specific roles, involvement, and circumstances of each accused must be individually assessed. Despite another accused being granted bail, the court held that the petitioner's involvement in alleged economic offenses warranted a different treatment due to the distinct and substantial allegations against him, including manipulation of property transactions and influence over government officials.
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