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...
Summons issued to attend the office of the DRI - seeking permission for presence of their advocate and videography of the Petitioner’s interrogation - The High court allowed the petitioner's advocate to be present during interrogation, maintaining a visible but not audible distance. Additionally, the court permitted videography of the interrogation, with costs to be borne by the petitioner. However, the court emphasized that the absence of the advocate or videographer would not excuse the petitioner from attending the interrogation.
Summons issued to attend the office of the DRI - seeking permission for presence of their advocate and videography of the Petitioner’s interrogation - The High court allowed the petitioner's advocate to be present during interrogation, maintaining a visible but not audible distance. Additionally, the court permitted videography of the interrogation, with costs to be borne by the petitioner. However, the court emphasized that the absence of the advocate or videographer would not excuse the petitioner from attending the interrogation.
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