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...
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The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application u/s 439(2) of CrPC/Section 483(2) of BNSS. Granting a stay amounts to curtailing the undertrial's liberty restored through bail. An interim stay should only be granted in rare, exceptional cases where the situation demands it. An ex parte stay on a bail order should not be granted as a standard rule. Liberty granted under a bail order cannot be lightly interfered with by mechanically granting an ex parte stay. Courts must be sensitive to the fundamental right to liberty under Article 21. If bail is not misused, a stay should not be granted merely because cancellation is sought.
The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application u/s 439(2) of CrPC/Section 483(2) of BNSS. Granting a stay amounts to curtailing the undertrial's liberty restored through bail. An interim stay should only be granted in rare, exceptional cases where the situation demands it. An ex parte stay on a bail order should not be granted as a standard rule. Liberty granted under a bail order cannot be lightly interfered with by mechanically granting an ex parte stay. Courts must be sensitive to the fundamental right to liberty under Article 21. If bail is not misused, a stay should not be granted merely because cancellation is sought.
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