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...
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The High Court granted anticipatory bail to the Petitioners accused of using false documents and abetment. Citing legal precedents like u/s BHADRESH BIPINBHAI SHETH V. STATE OF GUJARAT, the Court emphasized understanding the nature of accusations and the accused's role before arrest. Referring to u/s GURBAKSH SINGH SIBBIA V. STATE OF PUNJAB, the Court highlighted that bail is the rule, jail the exception. The Court found no risk of evidence tampering or flight, allowing the petition and ruling out custodial interrogation.
The High Court granted anticipatory bail to the Petitioners accused of using false documents and abetment. Citing legal precedents like u/s BHADRESH BIPINBHAI SHETH V. STATE OF GUJARAT, the Court emphasized understanding the nature of accusations and the accused's role before arrest. Referring to u/s GURBAKSH SINGH SIBBIA V. STATE OF PUNJAB, the Court highlighted that bail is the rule, jail the exception. The Court found no risk of evidence tampering or flight, allowing the petition and ruling out custodial interrogation.
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