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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Seeking release on ground of arrest of petitioner being illegal and in violation of principles laid down by the Hon’ble Supreme Court - The Court found that the arrest of Kejriwal by the Directorate of Enforcement was procedurally sound and legally justified under the provisions of the Prevention of Money Laundering Act (PMLA). It rejected the argument that the arrest was mala fide or timed to disrupt democratic processes, such as elections.
Seeking release on ground of arrest of petitioner being illegal and in violation of principles laid down by the Hon’ble Supreme Court - The Court found that the arrest of Kejriwal by the Directorate of Enforcement was procedurally sound and legally justified under the provisions of the Prevention of Money Laundering Act (PMLA). It rejected the argument that the arrest was mala fide or timed to disrupt democratic processes, such as elections.
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