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...
The Orissa High Court dismissed a petition seeking disclosure of the broad outcome of a tax evasion petition filed by the petitioner under the Right to Information Act. The petitioner's request was deemed a roving enquiry beyond the scope of information allowed u/s 8(1)(i) of the Act. The Public Information Officer rejected the claim, which was upheld by the appellate authorities. The Court found no irregularity in the authorities' decisions and dismissed the writ petition.
The Orissa High Court dismissed a petition seeking disclosure of the broad outcome of a tax evasion petition filed by the petitioner under the Right to Information Act. The petitioner's request was deemed a roving enquiry beyond the scope of information allowed u/s 8(1)(i) of the Act. The Public Information Officer rejected the claim, which was upheld by the appellate authorities. The Court found no irregularity in the authorities' decisions and dismissed the writ petition.
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