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...
The case involves allegations against a public servant for abusing his official position and depositing large sums in bank accounts of non-existent companies and family members. The trial court accepted the Final Report u/s 173 CrPC and discharged the accused. The CBI sought further investigation based on a CVC report, but no new grounds were presented. The court found the order allowing further investigation to be an abuse of process as it lacked justification. After 5 years, the CBI's status report showed no fruitful results. The court allowed the petition, setting aside the order for further investigation.
The case involves allegations against a public servant for abusing his official position and depositing large sums in bank accounts of non-existent companies and family members. The trial court accepted the Final Report u/s 173 CrPC and discharged the accused. The CBI sought further investigation based on a CVC report, but no new grounds were presented. The court found the order allowing further investigation to be an abuse of process as it lacked justification. After 5 years, the CBI's status report showed no fruitful results. The court allowed the petition, setting aside the order for further investigation.
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