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...
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The High Court addressed the petitioner's plea to quash the ECIR proceedings against him, which were based on an FIR that had been quashed earlier. After examining the arguments presented by both parties, the court found that since the proceedings in the predicate offense had been quashed, the ECIR proceedings against the petitioner could not be sustained.
The High Court addressed the petitioner's plea to quash the ECIR proceedings against him, which were based on an FIR that had been quashed earlier. After examining the arguments presented by both parties, the court found that since the proceedings in the predicate offense had been quashed, the ECIR proceedings against the petitioner could not be sustained.
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