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...
Money Laundering - Scheduled offences - whether the Non-Bailable Warrants (NBW) issued against the petitioner are liable to be quashed? - The High Court affirmed the trial court's decision to issue NBWs against the petitioner, citing repeated non-compliance with court summons and a deliberate avoidance of legal proceedings. The Court underscored that the issuance of NBWs was a measured response to ensure the petitioner's court appearance, given the lack of cooperation and evasion from the judicial process. - The judgment reaffirms the principle that while courts must safeguard personal liberty, they must also ensure that such liberty does not undermine the legal process or obstruct justice.
Money Laundering - Scheduled offences - whether the Non-Bailable Warrants (NBW) issued against the petitioner are liable to be quashed? - The High Court affirmed the trial court's decision to issue NBWs against the petitioner, citing repeated non-compliance with court summons and a deliberate avoidance of legal proceedings. The Court underscored that the issuance of NBWs was a measured response to ensure the petitioner's court appearance, given the lack of cooperation and evasion from the judicial process. - The judgment reaffirms the principle that while courts must safeguard personal liberty, they must also ensure that such liberty does not undermine the legal process or obstruct justice.
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