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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 High Court considered a challenge to a notice u/s 226(3) for attachment of joint saving accounts. The petitioners, secondary account holders, argued they were farmers who jointly cultivated land with their uncle and sold crops. They claimed no notice u/s 226(3)(iii) was given before attaching the account. The Court found that since the primary account holder was a defaulter, no separate notice was required for the secondary account holders. The notice must be sent to the defaulter, not joint account holders. The petition was dismissed, suggesting the petitioners seek legal recourse if they disagree with the attachment.
The High Court considered a challenge to a notice u/s 226(3) for attachment of joint saving accounts. The petitioners, secondary account holders, argued they were farmers who jointly cultivated land with their uncle and sold crops. They claimed no notice u/s 226(3)(iii) was given before attaching the account. The Court found that since the primary account holder was a defaulter, no separate notice was required for the secondary account holders. The notice must be sent to the defaulter, not joint account holders. The petition was dismissed, suggesting the petitioners seek legal recourse if they disagree with the attachment.
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