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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Seeking release of petitioner - Right to Sleep - The High Court found that the petitioner was not detained when he entered the Enforcement Directorate (ED) office under Section 50 summons of the PMLA. The arrest was deemed legal as per Section 19 of the PMLA, and the petitioner was produced before the Special Court within 24 hours. - While acknowledging the importance of the right to sleep, the Court noted that the petitioner's statement was recorded voluntarily, albeit at an inconvenient hour. The Court deprecated the practice of recording statements post-midnight and directed the ED to issue guidelines for the timing of statement recordings under Section 50 of the PMLA.
Seeking release of petitioner - Right to Sleep - The High Court found that the petitioner was not detained when he entered the Enforcement Directorate (ED) office under Section 50 summons of the PMLA. The arrest was deemed legal as per Section 19 of the PMLA, and the petitioner was produced before the Special Court within 24 hours. - While acknowledging the importance of the right to sleep, the Court noted that the petitioner's statement was recorded voluntarily, albeit at an inconvenient hour. The Court deprecated the practice of recording statements post-midnight and directed the ED to issue guidelines for the timing of statement recordings under Section 50 of the PMLA.
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