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...
Powers of the ED to arrest an accused after cognizance is taken by the Special Court. - Procedure when an accused does not appear after service of summons. - The Supreme Court noted with concern the practice by some Special Courts under the PMLA of taking accused into custody after their appearance in compliance with a summons. This practice was found to be illegal and in violation of the right to liberty. The Court clarified that if the ED requires the custody of an accused who appears post-summons, it must apply to the Special Court for such custody, ensuring that the accused's rights are respected and safeguarded through judicial oversight.
Powers of the ED to arrest an accused after cognizance is taken by the Special Court. - Procedure when an accused does not appear after service of summons. - The Supreme Court noted with concern the practice by some Special Courts under the PMLA of taking accused into custody after their appearance in compliance with a summons. This practice was found to be illegal and in violation of the right to liberty. The Court clarified that if the ED requires the custody of an accused who appears post-summons, it must apply to the Special Court for such custody, ensuring that the accused's rights are respected and safeguarded through judicial oversight.
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