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...
Seeking grant of bail - custody for more than 41 days - Smuggling - Gold - Indian and Foreign currency - The applicant claimed innocence, stating that he was falsely implicated and had no knowledge of the smuggling activities. However, the respondent presented evidence linking the applicant to the syndicate, including statements from co-accused individuals and significant recoveries of cash and gold from premises associated with the applicant and his wife. Despite being in custody for over 41 days, the applicant failed to persuade the court to grant bail without conditions. The court, acknowledging the seriousness of the offense and the potential risk of the applicant engaging in further smuggling activities, granted bail but imposed strict conditions.
Seeking grant of bail - custody for more than 41 days - Smuggling - Gold - Indian and Foreign currency - The applicant claimed innocence, stating that he was falsely implicated and had no knowledge of the smuggling activities. However, the respondent presented evidence linking the applicant to the syndicate, including statements from co-accused individuals and significant recoveries of cash and gold from premises associated with the applicant and his wife. Despite being in custody for over 41 days, the applicant failed to persuade the court to grant bail without conditions. The court, acknowledging the seriousness of the offense and the potential risk of the applicant engaging in further smuggling activities, granted bail but imposed strict conditions.
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